Simon,
I asked this question about 5 months ago, walking the dog twice a day and preffering dry feet to wet.
After the initial shock on price I went for Seeland boots, £45.00 which seemed a decent mid point. Really comfortable and great until two weeks ago when the moulding between the sole and upper split. I sent them back yesterday as a manufacturing defect and I’m hoping for a refund rather than replacement.
I’m now contemplating Muck Boot Muckmasters on the basis that the sole into uppers moulding looks far more robust, £90ish.
Also contemplating industrial Dickies Rigger boots, some are rubber, some leather.
Edit: Few recommendations for Riggers whilst I was typing !