Certain types of waste are exempt from landfill tax, even when disposed of at a licensed landfill site. Exemptions only apply to material disposed of at authorised landfill sites. The exempt categories are:
- Ìý
•ÌýÌýÌýÌý material removed from water1
- Ìý
•ÌýÌýÌýÌý mining and quarrying waste2
- Ìý
•ÌýÌýÌýÌý pet cemeteries, see V20.1243
- Ìý
•ÌýÌýÌýÌý inert waste used to fill working and old quarries4
- Ìý
•ÌýÌýÌýÌý disposals of NATO waste5
Exemption—material removed from water
Reason for the exemption
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
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