It consists primarily of intertidal sand and mud flats extending seaward to the main channel, most of which are on the northern shore.
20 km area of the estuary between the railway bridge and the confluence of the Rivers Tay and Earn is a site of special scientific interest (SSSI).
In 1974, commercial harvesting of the reedbeds for thatching began, and has continued to the present day, albeit now on a scale reduced by RSPB.
At its height, approximately 30-40% of the reedbeds were cut by Tayreed (company) on an annual rotation (single wale) using a Seiga mechanical harvester.
[4][5] Public roads run within a few hundred metres of the north and south shores, providing easy access to view the estuary and its wildlife, though parking is limited in many places.