3.— (1) This Act shall not apply to—

(a) gaseous effluents emitted into the atmosphere and carbon dioxide captured and transported for the purposes of geological storage and geologically stored in accordance with Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009¹⁹ on the geological storage of carbon dioxide or excluded from the scope of that Directive pursuant to Article 2(2) of that Directive,

(b) land (in situ) including unexcavated contaminated soil and buildings permanently connected with land,

(c) uncontaminated soil and other naturally occurring material excavated in the course of construction activities where it is certain that the material will be used for the purposes of construction in its natural state on the site from which it was excavated,

(d) the dumping (within the meaning of the Dumping at Sea Act 1981 (No. 8 of 1981)) of waste at sea,

(e) radioactive waste,

(f) decommissioned explosives, or

(g) faecal matter, if not covered by subsection (2)(b), straw and other natural non-hazardous agricultural or forestry material used in farming, forestry or for the production of energy from such biomass through processes or methods which do not harm the environment or endanger human health.

(2) This Act shall not apply to the following to the extent that they are covered by other Community acts:

(a) waste waters;

(b) animal by-products, including processed products covered by Regulation (EC) No. 1069/2009 of the European Parliament and of the Council of 21 October 2009²⁰ laying down health rules as regards animal by-products and derived products not intended for human consumption and repealing Regulation (EC) No. 1774/2002 (Animal by-products Regulation) F11[, except those which are destined for incineration, landfilling or use in a biogas or composting plant];

(c) carcasses of animals that have died other than by being slaughtered, including animals killed to eradicate epizootic diseases, and that are disposed of in accordance with Regulation (EC) No. 1069/2009;

(d) waste resulting from prospecting, extraction, treatment and storage of mineral resources and the working of quarries covered by Directive 2006/21/EC.

F12[(e) substances that are destined for use as feed materials as defined in point (g) of Article 3(2) of Regulation (EC)No 767/200910 of the European Parliament and of the Council and that do not consist of or contain animal by-products.]

(3) Without prejudice to obligations under other relevant Community acts, this Act shall not apply to sediments relocated inside surface waters for the purpose of managing waters and waterways or of preventing floods or mitigating the effects of floods and droughts or land reclamation if it is proved that the sediments are non-hazardous.]