Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 paragraph 3

The material in Group 1 comprises only—

Schedule 1 paragraph 3 lists the specific materials that fall within Group 1 for the purposes of landfill disposals tax, which qualifies them for the lower rate of tax.

• Group 1 consists exclusively of naturally occurring geological materials such as rock, clay, sand, gravel, sandstone, limestone, slate, sub-soil, silt, and dredgings.
• Processed or quarried stone products are also included, specifically crushed stone, china clay, and construction stone.
• Stone recovered from the demolition of buildings or structures qualifies as a Group 1 material.
• The list is exhaustive — only the fourteen materials specifically named qualify for Group 1 treatment, and no other materials can be included.