Landfill Disposals Tax (Wales) Act 2017 section Schedule 1, paragraph 8

The material in Group 4 comprises only—

Schedule 1, paragraph 8 defines the specific types of material that fall within Group 4 for the purposes of landfill disposals tax qualifying materials.

  • Group 4 is a narrowly defined category covering certain thermally processed mineral wastes and incineration by-products.
  • Vitrified wastes and residues from the thermal processing of minerals qualify only if they are both fused and insoluble.
  • Slag produced from waste incineration also falls within Group 4.
  • No other materials beyond these two types are included in Group 4.

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