Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 para 12

Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard

Schedule 1, paragraph 12 clarifies which calcium sulphate materials fall within Group 7 of qualifying materials for landfill disposals tax purposes, and specifically excludes plasterboard.

• Group 7 of the qualifying materials list covers calcium sulphate, gypsum, and plasters made from calcium sulphate.
• Plasterboard is explicitly excluded from Group 7, meaning it does not qualify under this category.
• The distinction between loose gypsum-based materials and manufactured plasterboard is important for determining the correct tax treatment.
• Disposals containing plasterboard cannot rely on Group 7 classification and may attract a different rate of tax or require separate consideration.