is within Group 1 (rocks and soil) or Group 2 (ceramic or concrete material) of the Table in Schedule 1 to the Landfill Disposals Tax (Wales) Act 2017, and
sydd o fewn Grŵp 1 (creigiau a phridd) neu Grŵp 2 (deunydd cerameg neu goncrit) o’r Tabl yn Atodlen 1 i Ddeddf Treth