{
  "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/schedule",
  "json_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/schedule.json",
  "legislation": "uksi/1996/1528",
  "legislation_title": "The Landfill Tax (Qualifying Material) Order 1996",
  "legislation_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-1996",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Column 1\nColumn 2\nColumn 3\nGroup\nDescription of material\nConditions\nNotes:\n(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.\n(2) Group 2 comprises only the following—\n(a) glass;\n(b) ceramics;\n(c) concrete.\n(3) For the purposes of Note (2) above—\n(a) glass includes fritted enamel, but excludes glass fibre and glass-reinforced plastic;\n(b) ceramics includes bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;\n(c) concrete includes reinforced concrete, concrete blocks, breeze blocks and aircrete blocks, but excludes concrete plant washings.\n(4) Group 3 comprises only the following—\n(a) moulding sands;\n(b) clays;\n(c) mineral absorbents;\n(d) man-made mineral fibres;\n(e) silica;\n(f) mica;\n(g) mineral abrasives.\n(5) For the purposes of Note (4) above—\n(a) moulding sands excludes sands containing organic binders;\n(b) clays includes moulding clays and clay absorbents, including Fuller’s earth and bentonite;\n(c) man-made mineral fibres includes glass fibres, but excludes glass-reinforced plastic and asbestos.\n(6) Group 4 includes—\n(a) vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble;\n(b) slag from waste incineration.\n(7) Group 5—\n(a) comprises only bottom ash and fly ash from wood, coal or waste combustion; and\n(b) excludes fly ash from municipal, clinical and hazardous waste incinerators and sewage sludge incinerators.\n(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.\n(9) Group 7 includes gypsum and calcium sulphate based plasters, but excludes plasterboard.\nGroup 1\nRocks and soils\nNaturally occurring\nGroup 2\nCeramic or concrete materials\nGroup 3\nMinerals\nProcessed or prepared, not used\nGroup 4\nFurnace slags\nGroup 5\nAsh\nGroup 6\nLow activity inorganic compounds\nGroup 7\nCalcium sulphate\nDisposed of either at site not licensed to take putrescible waste or in containment cell which takes only calcium sulphate\nGroup 8\nCalcium hydroxide and brine\nDeposited in brine cavity\nGroup 9\nWater\nContaining other qualifying material in suspension",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1528/schedule",
    "retrieved_at": "2026-10-29T12:41:56.958430+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}