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Landfill Disposals Tax (Wales) Act 2017

Section 27 – Material removed from bed of river, sea or other water

56.This relief applies to the disposal of:

a.

material removed from the bed of certain waterways; and

b.

naturally occurring material removed from the sea bed as part of the process of obtaining materials such as sand and gravel.

57.The relief may apply to material removed for any purpose, including removal in the interests of navigation or for flood prevention.

58.The relief also covers such qualifying material added to the dredged material as is necessary for the purposes of securing that the dredged material is not in liquid form (and so to allow its disposal to landfill). It is anticipated that the qualifying material which is added would have dehydrating properties or bind the excess moisture content within the waste.

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