material change in the use of land (2) For the avoidance of doubt in determining, for the purposes of this Act, what constitutes a material change in the use of land, it is declared that- (a) the use of land as a place for depositing refuse or waste materials involves a material change in the use of the land, notwithstanding that the land is comprised in a site already used for that purpose, if the superficial area or the height of the deposit is thereby materially extended; (b) any use of land or part thereof that contravenes or is inconsistent with or contrary to any provision of the development plan involves a material change in the use of the land. ACT 172 - TOWN AND COUNTRY PLANNING ACT 1976 2. Interpretation.