Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 para 5

The material in Group 2 does not include—

Schedule 1, paragraph 5 clarifies specific materials that are excluded from Group 2, even though they might otherwise appear to fall within that group's descriptions.

• Group 2 materials are subject to certain exclusions to prevent misclassification.
• Glass fibre is specifically excluded from Group 2.
• Glass-reinforced plastic is specifically excluded from Group 2.
• Concrete plant washings are specifically excluded from Group 2.