Landfill Disposals Tax (Wales) Act 2017 section Schedule 1 para 9

The material in Group 5 comprises only fly ash and bottom ash from wood, waste, coal, or petroleum coke combustion

Schedule 1 paragraph 9 specifies the types of ash that fall within Group 5 of qualifying materials for landfill disposals tax purposes.

• Group 5 covers fly ash and bottom ash — the residues left after combustion processes
• Ash from the burning of wood or general waste is included in this group
• Ash from the burning of coal or petroleum coke is also included
• Where coal or petroleum coke is burned together with biomass, the resulting fly ash and bottom ash still qualifies under Group 5