Search Legislation

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.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Welsh Parliament.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources