Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 paragraph 11

The material in Group 6 comprises only—

Schedule 1, paragraph 11 defines the specific materials that fall within Group 6 for the purposes of landfill disposals tax qualifying materials.

  • Group 6 is a closed list of ten specific inorganic compounds and industrial by-products eligible for the lower rate of landfill disposals tax.
  • The list includes calcium-based items such as calcium carbonate and calcium based reaction wastes from titanium dioxide production.
  • Magnesium and aluminium compounds — including their oxides and hydroxides — are also included in Group 6.
  • Iron oxide, ferric hydroxide, and zirconium dioxide complete the list of qualifying Group 6 materials.

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