Written question asked by James Wild (Conservative) on Thursday, 19 March 2026, in the House of Commons. It was due for an answer on Monday, 23 March 2026. It was answered by Dan Tomlinson (Labour) on Thursday, 26 March 2026 on behalf of the Treasury.

Landfill Tax: Exemptions

Question: To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact on UK ports and harbour authorities of removing the landfill tax exemption for dredged material and stabilisers used in the treatment of dredgings from April 2027.

Answer: The Government recognises the vital role that the ports sector plays in supporting the government’s objectives on transport and infrastructure. At the Budget, the Government announced it would legislate to remove the Landfill Tax exemption for stabilisers used in dredged material from April 2027.

This decision followed a consultation on reforms to Landfill Tax during which the government engaged with a range of stakeholders from key sectors. This decision will not prevent the use of stabilisers, but it will encourage businesses to limit their use to what is necessary.

The Government does not expect the change to have a significant impact on flood risk management as most material removed during routine waterway maintenance of rivers and canals is reused locally and deposited adjacent to the channel, avoiding the need for disposal at landfill sites.

Secondary information