Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 para 4

The material in Group 2 comprises only—

Schedule 1 paragraph 4 defines exactly which materials fall within Group 2 for the purposes of determining the applicable rate of landfill disposals tax.

• Group 2 is limited to three categories of material: glass, ceramics, and concrete.
• Glass includes fritted enamel, while ceramics covers a broad range including bricks, bricks and mortar, tiles, clay ware, pottery, china, and refractories.
• Concrete includes reinforced concrete blocks, breeze blocks, and aircrete blocks.
• The list is exhaustive — only the specified materials qualify as Group 2 material, and nothing else can be included.