Foamed lightweight soil (FLS) is a lightweight cementitious material containing a large number of tiny closed pores and has been widely used as a filler in places such as railways, roads and airports. However, there has been little research into the resistance of FLS to sulphate attack in practical engineering applications. The performance of FLS against different sulphate erosion concentrations was studied to elucidate the engineering characteristics of using large volumes of FLS as fill material for the road base in the construction of intelligent networked vehicle test sites. The results showed that the compressive strength of FLS prepared using 30% Portland cement (C), 30% granulated blast furnace slag (GBFS), 40% fly ash (FA) and a small amount of a concrete antiseptic agent (CA) as cementitious materials reached 0.8 and 1.9 MPa at 7 and 28 d, respectively, when the wet density was about 600 kg/m3, which met the design requirements. The FLS prepared via the above-mentioned cementitious system had a low carbon emission, with a CO2 emission reduction rate of up to 70%. It also had excellent sulphate attack resistance: the corrosion resistance coefficient of the cementitious material system reached 0.97, which was considerably better than that of C (0.83). For an erosion medium environment with SO42− concentrations of less than 1000 mg/L (moderate), 40% GBFS or FA can be used to prepare FLS. When the concentration of SO42− is less than 4000 mg/L (severe), 30% C, 30% GBFS and 40% FA can be used as cementitious materials, preferably in combination with an appropriate amount of CA, to prepare FLS.