The Landfill Tax (Qualifying Material) Order 1996

Article 2

SCHEDULE

Column 1	Column 2	Column 3
Group	Description of material	Conditions
Notes: (1) Group 1 includes clay, sand, gravel, sandstone, limestone, crushed stone, china clay, construction stone, stone from the demolition of buildings or structures, slate, topsoil, peat, silt and dredgings. (2) Group 2 comprises only the following— (a) glass; (b) ceramics; (c) concrete. (3) For the purposes of Note (2) above— (a) glass includes fritted enamel, but excludes glass fibre and glass-reinforced plastic; (b) ceramics includes bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories; (c) concrete includes reinforced concrete, concrete blocks, breeze blocks and aircrete blocks, but excludes concrete plant washings. (4) Group 3 comprises only the following— (a) moulding sands; (b) clays; (c) mineral absorbents; (d) man-made mineral fibres; (e) silica; (f) mica; (g) mineral abrasives. (5) For the purposes of Note (4) above— (a) moulding sands excludes sands containing organic binders; (b) clays includes moulding clays and clay absorbents, including Fuller’s earth and bentonite; (c) man-made mineral fibres includes glass fibres, but excludes glass-reinforced plastic and asbestos. (6) Group 4 includes— (a) vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble; (b) slag from waste incineration. (7) Group 5— (a) comprises only bottom ash and fly ash from wood, coal or waste combustion; and (b) excludes fly ash from municipal, clinical and hazardous waste incinerators and sewage sludge incinerators. (8) Group 6 comprises only titanium dioxide, calcium carbonate, magnesium carbonate, magnesium oxide, magnesium hydroxide, iron oxide, ferric hydroxide, aluminium oxide, aluminium hydroxide and zirconium dioxide. (9) Group 7 includes gypsum and calcium sulphate based plasters, but excludes plasterboard.
Group 1	Rocks and soils	Naturally occurring
Group 2	Ceramic or concrete materials
Group 3	Minerals	Processed or prepared, not used
Group 4	Furnace slags
Group 5	Ash
Group 6	Low activity inorganic compounds
Group 7	Calcium sulphate	Disposed of either at site not licensed to take putrescible waste or in containment cell which takes only calcium sulphate
Group 8	Calcium hydroxide and brine	Deposited in brine cavity
Group 9	Water	Containing other qualifying material in suspension