Landfill Disposals Tax (Wales) Act 2017 Schedule 1 paragraph 2

The Table is to be interpreted in accordance with the following paragraphs of the Schedule

Schedule 1, paragraph 2 establishes that the Table of qualifying materials (set out elsewhere in Schedule 1) must be read and understood in conjunction with the other paragraphs contained within the same Schedule.

• The Table listing qualifying materials cannot be read in isolation — it must be interpreted alongside the rest of Schedule 1.
• The other paragraphs in Schedule 1 provide essential context, definitions, and conditions that affect how the Table applies.
• This means that whether a material qualifies for a particular tax treatment depends not just on its appearance in the Table, but also on the rules set out in the accompanying paragraphs.
• Taxpayers should always consider the Schedule as a whole when determining whether a disposal qualifies for the lower rate of Landfill Disposals Tax.