The Waste Management (Landfill Levy) Regulations 2002 provide for the commencement and operation of the landfill levy envisaged under Section 72 of the Waste Management Act 1996, as inserted by Section 11 of the Waste Management (Amendment) Act 2001. The regulations impose a new landfill levy at an initial rate of €15 per tonne of waste disposed of to landfill.

The regulations also provide for the exemption from the levy of certain wastes and waste activities, and specify accounting periods for the purpose of the payment of the levy (the monies ultimately go into the State Environment Fund). They further provide for:

  • the maintenance of records and accounts;

  • the audit of relevant waste activities; and

  • procedures for the estimation of levy liability in the case of non-payment or under-payment by an accountable person.

Important exemptions include:

  • waste arising from street-cleaning activities carried on by a local authority;

  • waste arising from local clean-up activities carried on by community or environmental groups; and
  • certain categories of non-hazardous waste from construction and demolition activities or excavation works which is used for landfill site engineering, restoration or remediation purposes.

The levy is imposed on the holders of waste licences for landfill facilities, and so applies both to local authorities and private holders of such licences. A private accountable person (ie, a private holder of a waste licence for landfill) makes the return to the local authority. A local authority makes the return directly to the minister for the environment and local government.

For further information on this topic please contact Conor Linehan at William Fry by telephone (+353 1 6395397) or by fax (+353 1 6395333) or by email ([email protected]).