Commentary on Sections Part 3 - Taxable Disposals Made at Authorised Landfill Sites Chapter 3 – Relief from Tax Section 28 – Material resulting from mining and quarrying
59.This relief applies to disposals of naturally occurring material extracted from the earth as a result of mining or quarrying operations. The disposal of such material is relieved if the material has not been subject to any separate process, or has not been chemically altered, between its extraction and disposal.