{
  "url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/schedule",
  "json_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/schedule.json",
  "legislation": "uksi/2011/1017",
  "legislation_title": "The Landfill Tax (Qualifying Material) Order 2011",
  "legislation_url": "https://openlegislation.uk/landfill-tax-qualifying-material-order-2011",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": null,
  "text": "Column 1\nColumn 2\nColumn 3\nNotes:\n(1)Group 1 comprises only—\n(a)rock;\n(b)clay;\n(c)sand;\n(d)gravel;\n(e)sandstone;\n(f)limestone;\n(g)crushed stone;\n(h)china clay;\n(i)construction stone;\n(j)stone from the demolition of buildings or structures;\n(k)slate;\n(l)sub-soil;\n(m)silt;\n(n)dredgings.\n(2)Group 2 comprises only—\n(a)glass, including fritted enamel;\n(b)ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;\n(c)concrete, including reinforced concrete, concrete blocks, breeze blocks and aircrete blocks.\n(3)Group (2) does not include—\n(a)glass fibre and glass-reinforced plastic; and\n(b)concrete plant washings.\n(4)Group 3 comprises only—\n(a)moulding sands, including used foundry sand;\n(b)clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);\n(c)mineral absorbents;\n(d)man-made mineral fibres, including glass fibres;\n(e)silica;\n(f)mica;\n(g)mineral abrasives;\n(5)Group 3 does not include—\n(a)moulding sands containing organic binders;\n(b)man-made mineral fibres made from glass-reinforced plastic and asbestos.\n(6)Group 4 comprises only —\n(a)vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble, and\n(b)slag from waste incineration.\n(7)Subject to Note (8), Group 5 comprises—\n(a)bottom ash and fly ash produced only from the combustion of wood, of waste or of both;\n(b)bottom ash and fly ash from the combustion of coal, of petroleum coke or of both, deposited in a cell containing the product of that combustion alone; and\n(c)bottom ash and fly ash from the combustion of coal, of petroleum coke or of both, burnt together with biomass and deposited in a cell containing the product of that combustion and burning alone.\n(8)Group 5 does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.\n(9)Group 6 comprises only—\n(a)calcium based reaction wastes from titanium dioxide production;\n(b)calcium carbonate;\n(c)magnesium carbonate;\n(d)magnesium oxide;\n(e)magnesium hydroxide;\n(f)iron oxide;\n(g)ferric hydroxide;\n(h)aluminium oxide;\n(i)aluminium hydroxide;\n(j)zirconium dioxide.\n(10)Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.\nGroup\nDescription of material\nConditions\n1\nRocks and soils\nNaturally occurring\n2\nCeramic or concrete materials\n3\nMinerals\nProcessed or prepared\n4\nFurnace slags\n5\nAsh\n6\nLow activity inorganic compounds\n7\nCalcium Sulphate\nDisposed of in landfills for non-hazardous waste in a cell where no biodegradable waste is accepted\n8\nCalcium hydroxide and brine\nDeposited in a brine cavity",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. Note (7) substituted (with effect in relation to disposals made or treated as made on or after 1.4.2012) by The Landfill Tax (Qualifying Material) (Amendment) Order 2012 (S.I. 2012/940), arts. 1, 2"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. in force at 1.4.2011, see art. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1017/schedule",
    "retrieved_at": "2026-10-29T02:10:07.482916+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."
}