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Landfill Disposals Tax (Wales) Act 2017
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1The Table sets out—
(a)in the second column, the materials that are specified for the purposes of requirement 1 in section 15;
(b)in the third column, the conditions (if any) that apply in respect of the materials for the purposes of requirement 2 in that section.
TABLE
| Group | Materials | Conditions |
|---|---|---|
| 1 | Rocks and soil | Naturally occurring |
| 2 | Ceramic or concrete material | |
| 3 | Minerals | Processed or prepared |
| 4 | Furnace slags | |
| 5 | Ash | |
| 6 | Low activity inorganic compounds | |
| 7 | Calcium sulphate | 1. The environmental permit relating to the site at which the material is disposed of authorises landfill disposals of non-hazardous waste only. 2. The material is disposed of in a cell that does not contain any biodegradable waste. |
| 8 | Calcium hydroxide and brine | Disposed of in a brine cavity |
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