Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 paragraph 6

The material in Group 3 comprises only—

Schedule 1, paragraph 6 defines the specific materials that fall within Group 3 of the qualifying materials for the lower rate of landfill disposals tax, covering industrial minerals, sands, clays, fibres, and abrasives.

• Group 3 is limited to a defined list of industrial mineral-based materials — no other materials qualify under this group.
• The group includes moulding sands (such as used foundry sand), various clays (including moulding clays and clay absorbents like Fuller's earth and bentonite), and mineral absorbents.
• Man-made mineral fibres, including glass fibres, along with silica and mica, are also included in Group 3.
• Mineral abrasives complete the list of qualifying materials within Group 3.