Landfill Tax (Scotland) Act 2014 section 7

Material removed from water

Section 7 provides exemptions from landfill tax for material that has been dredged or otherwise removed from various bodies of water, as well as naturally occurring minerals taken from the sea.

• Material dredged from rivers, canals, watercourses, docks or harbours that originally formed part of or projected from the bed is exempt from landfill tax
• Material dredged from harbour approaches is also exempt, provided it was removed in the interests of navigation and originally formed part of or projected from the bed
• Naturally occurring mineral material (such as sand or gravel) removed from the sea during commercial dredging operations is exempt
• Where material is added to dredged material solely to prevent it being classified as liquid waste, the combined disposal remains exempt