Commentary on Sections Part 3 - Taxable Disposals Made at Authorised Landfill Sites Chapter 3 – Relief from Tax Section 27 – Material removed from bed of river, sea or other water
56.This relief applies to the disposal of:
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.