SLfT2003 - Qualifying material for the lower rate

Rocks and soils

Naturally occurring – that is, the waste materials in the column to the right are formed by a natural process.

Man-made materials such as soil substitutes or bricks (but see Group 2 below) are not naturally occurring.

Mechanical processing such as crushing or sorting does not in itself affect the ‘naturally occurring’ status. Therefore waste containing only naturally occurring Group 1 materials that have been crushed or sorted are still ‘naturally occurring’.

However, chemical or thermal processing does affect the ‘naturally occurring’ status (but minerals that have been processed or prepared may qualify for the lower rate under Group 3).

With regards contaminated land, any Group 1 material present is likely to be naturally occurring but not the contamination. Where this is the case and the contamination is small, the relevant load is chargeable at the lower rate if it complies with the separate guidance set out in SLfT2006.   

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 (but not top soil);

m) silt; and

n) dredgings.

a) glass, including fritted enamel;

b) ceramics, including bricks, bricks and mortar, tiles, clay ware, pottery, china and refractories; and

c) concrete, including reinforced concrete, concrete blocks, breeze blocks and aircrete blocks.

Group 2 does not include:

a) glass fibre and glass-reinforced plastic; and

b) concrete plant washings.

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; and

g) mineral abrasives.

Group 3 does not include:

a) moulding sands containing organic binders; and

b) man-made mineral fibres made from

glass-reinforced plastic and asbestos.

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.

a) bottom ash and fly ash produced only from the combustion of wood, of waste, or of both; and

b) bottom ash and fly ash from the combustion of coal, of petroleum coke or of both (including when burnt together with a biomass).

Group 5 does not include fly ash from sewage sludge, municipal, clinical and hazardous waste incinerators.

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; and

j) zirconium dioxide.

a) calcium sulphate;

b) gypsum; and

c) calcium sulphate-based plasters.

Group 7 does not include plasterboard.