
1 
This Order may be cited as the Landfill Tax (Qualifying Material) Order 1996 and shall come into force on 1st October 1996.
2 
Subject to articles 3 to 5 below, the material listed in column 2 of the Schedule to this Order is qualifying material for the purpose of section 42 of the Act.
3 
The Schedule to this Order shall be construed in accordance with the notes contained in it.
4 
The material listed in column 2 of the Schedule to this Order must not be treated as qualifying material unless any condition set out alongside the description of the material in column 3 of that Schedule is satisfied.
5 
Where the owner of the material immediately prior to the disposal and the operator of the landfill site at which the disposal is made are not the same person, material must not be treated as qualifying material unless it satisfies the relevant condition.
6 
In the case of a disposal at a landfill site in Great Britain, the relevant condition is that a transfer note includes in relation to each type of material of which the disposal consists—
(a) a description of the material—
(i) which accords with its description in column 2 of the Schedule to this Order, or
(ii) where a note contained in that Schedule lists the material (other than by way of exclusion), which accords with that description, or
(iii) which is some other accurate description; or
(b) where the material is water within Group 9 of the Schedule to this Order—
(i) the description “water”, and
(ii) a description of the material held in suspension which, if that material had been disposed of separately, would comply with the requirements of paragraph (a) above.
7 
In the case of a disposal at a landfill site in Northern Ireland, the relevant condition is that any document produced to evidence the transfer of the material includes, in relation to each type of material of which the disposal consists, a description of that material as specified in paragraph (a) or, as the case may be, paragraph (b) of article 6 above.
8 
In article 6 above “transfer note” has the same meaning as in the Environmental Protection (Duty of Care) Regulations 1991.
Derek Conway
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
12th June 1996
SCHEDULE
Article 2


Column 1 Column 2 Column 3
Group Description of material Conditions
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
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.