Landfill Disposals Tax (Wales) Act 2017 section 28

Material resulting from mining and quarrying

Section 28 provides a tax relief for disposals of naturally occurring material that comes from mining or quarrying operations, provided it has not been processed in certain ways before disposal.

• Disposals of material from mining (deep or open-cast) or quarrying operations can be relieved from landfill disposals tax.
• The material must be entirely naturally occurring and extracted from the earth during those operations.
• The material must not have undergone any processing between extraction and disposal that is either separate from the mining or quarrying operations, or that permanently changes the material's chemical composition.
• If any part of the disposed material fails to meet these conditions, the entire disposal loses its tax relief.

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