Landfill Disposals Tax (Wales) Act 2017 section 10

The material in Group 5 does not include fly ash from sewage sludge or certain incinerators

Schedule 1, paragraph 10 restricts the scope of Group 5 materials by excluding fly ash produced from specific waste incineration sources.

  • Group 5 materials are subject to a specific exclusion relating to fly ash from certain origins.
  • Fly ash produced from the incineration of sewage sludge is not included within Group 5.
  • Fly ash from municipal, clinical or hazardous waste incinerators is also excluded from Group 5.
  • Fly ash from these excluded sources will not qualify for the lower tax rate that applies to Group 5 materials and may instead attract the standard or higher rate of landfill disposals tax.

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