V20.122 Material removed from waterReason for the exemptionThe exemption for waste dredged, or otherwise removed, from harbours and inland waterways was created because it was believed that the imposition of landfill tax on dredgings would act as a deterrent to the maintenance or restoration of waterways and harbour approaches. It was also recognised that to tax waste resulting from the commercial exploitation of seabed minerals could have a distorting effect on the industry. The level of tax lost is thought to be minimal, as dredgings are usually deposited on the banks of the watercourse from which they are
The exemption for waste dredged, or otherwise removed, from harbours and inland waterways was created because it was believed that the imposition of landfill tax on dredgings would act as a deterrent to the maintenance or restoration of waterways and harbour approaches. It was also recognised that to tax waste resulting from the commercial exploitation of seabed minerals could have a distorting effect on the industry. The level of tax lost is thought to be minimal, as dredgings are usually deposited on the banks of the watercourse from which they are
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