# The Landfill Tax (Qualifying Material) Order 1996, 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

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Source: https://www.legislation.gov.uk/uksi/1996/1528/schedule (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-material-order-1996/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.