Landfill Disposals Tax (Wales) Act 2017 section 27

Material removed from bed of river, sea or other water

Section 27 provides a tax relief for disposals of dredged material from waterways and the sea bed, including where a drying agent has been added to solidify the material before disposal.

• Material dredged from rivers, canals, watercourses, docks or harbours (whether natural or artificial) is relieved from landfill disposals tax when disposed of at a landfill site.
• Naturally occurring mineral material removed from the sea bed during commercial extraction operations (such as sand or gravel dredging) also qualifies for relief.
• If a qualifying material has been added solely to convert the dredged material from liquid to solid form, and no more than necessary has been added, the mixture still qualifies for relief.
• The term "removed" covers dredging and any other method of extraction from the bed of the relevant body of water.