Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 paragraph 13

Definition of "non-hazardous waste"

Schedule 1 paragraph 13 defines the term "non-hazardous waste" as used in the Table of qualifying materials for the lower rate of landfill disposals tax.

• The definition applies specifically to the third column of the Table of qualifying materials in Schedule 1.
• "Non-hazardous waste" is defined by exclusion — it means any waste that is not classified as hazardous waste.
• The benchmark for what counts as hazardous waste is taken from EU Directive 2008/98/EC (the Waste Framework Directive).
• This classification matters because only materials meeting the qualifying descriptions, including any non-hazardous waste condition, can benefit from the lower rate of tax rather than the standard rate.