The material day is the day on which matters affecting the physical state of the property are taken into account. The matters are those affecting the physical state or physical enjoyment, and the mode or category of occupation of the property. This can include the physical state of the locality, or matters which have a physical manifestation in the locality, and the use of other properties in the locality. For certain properties, including mines, quarries and landfill sites, the quantity of minerals, wastes, or other substances deposited on or remaining in the land are taken into account.