# The Landfill Tax (Qualifying Material) Order 2011, Schedule

Extent: E+W+S+N.I.

Column 1
Column 2
Column 3
Notes:
(1)Group 1 comprises only—
(a)rock;
(b)clay;
(c)sand;
(d)gravel;
(e)sandstone;
(f)limestone;
(g)crushed stone;
(h)china clay;
(i)construction stone;
(j)stone from the demolition of buildings or structures;
(k)slate;
(l)sub-soil;
(m)silt;
(n)dredgings.
(2)Group 2 comprises only—
(a)glass, including fritted enamel;
(b)ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories;
(c)concrete, including reinforced concrete, concrete blocks, breeze blocks and aircrete blocks.
(3)Group (2) does not include—
(a)glass fibre and glass-reinforced plastic; and
(b)concrete plant washings.
(4)Group 3 comprises only—
(a)moulding sands, including used foundry sand;
(b)clays, including moulding clays and clay absorbents (including Fuller’s earth and bentonite);
(c)mineral absorbents;
(d)man-made mineral fibres, including glass fibres;
(e)silica;
(f)mica;
(g)mineral abrasives;
(5)Group 3 does not include—
(a)moulding sands containing organic binders;
(b)man-made mineral fibres made from glass-reinforced plastic and asbestos.
(6)Group 4 comprises only —
(a)vitrified wastes and residues from thermal processing of minerals where, in either case, the residue is both fused and insoluble, and
(b)slag from waste incineration.
(7)Subject to Note (8), Group 5 comprises—
(a)bottom ash and fly ash produced only from the combustion of wood, of waste or of both;
(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
(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.
(8)Group 5 does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.
(9)Group 6 comprises only—
(a)calcium based reaction wastes from titanium dioxide production;
(b)calcium carbonate;
(c)magnesium carbonate;
(d)magnesium oxide;
(e)magnesium hydroxide;
(f)iron oxide;
(g)ferric hydroxide;
(h)aluminium oxide;
(i)aluminium hydroxide;
(j)zirconium dioxide.
(10)Group 7 includes calcium sulphate, gypsum and calcium sulphate based plasters but does not include plasterboard.
Group
Description of material
Conditions
1
Rocks and soils
Naturally occurring
2
Ceramic or concrete materials
3
Minerals
Processed or prepared
4
Furnace slags
5
Ash
6
Low activity inorganic compounds
7
Calcium Sulphate
Disposed of in landfills for non-hazardous waste in a cell where no biodegradable waste is accepted
8
Calcium hydroxide and brine
Deposited in a brine cavity

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Source: https://www.legislation.gov.uk/uksi/2011/1017/schedule (the official version)
Page: https://openlegislation.uk/landfill-tax-qualifying-material-order-2011/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.