Waste Management (Landfill Levy) Regulations 2011.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Waste Management (Landfill Levy) Regulations 2011.
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paragraphs: These Regulations shall come into operation on 1 September 2011.
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paragraphs: (1) In these Regulations, any reference to a Regulation or Schedule that is not otherwise identified is a reference to a Regulation or Schedule of these Regulations.
(2) In these Regulations, any reference to a paragraph or subparagraph that is not otherwise identified is a reference to the paragraph or subparagraph of the provision in which the reference occurs.
(3) In these Regulations, save where the context otherwise requires—
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paragraphs: (1) Subject to Regulation 6, on and from 1 September 2011, there shall be chargeable, leviable and payable a levy (which shall be known as a “landfill levy” and is in these Regulations referred to as “the levy”) in respect of the disposal of waste at a landfill facility by means of a waste disposal activity referred to in paragraph D1 or D5 of the Third Schedule to the Act.
(2) The amount of the levy shall be—
(a)€50 for each tonne of waste disposed of at an authorised landfill facility; and
(b)€50 for each tonne of waste disposed of at an unauthorised landfill facility.
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paragraphs: For the purpose of section 73(5) of the Act, the levy shall be payable—
(a) in the case of an authorised landfill facility, by the holder of the said licence;
(b) in the case of a waste disposal activity at a facility which is deemed not to contravene the provisions of Part V of the Act by virtue of compliance with the requirements of section 39(3) of the Act, by the applicant for the relevant licence; or
(c) in the case of an unauthorised landfill facility by the person who carried on or is carrying on the waste disposal activity or, where that person cannot for whatever reason discharge the levy liability or, in the event that responsibility for the waste disposal activity cannot be imputed to any person, by the owner of the unauthorised landfill facility concerned.
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paragraphs: (1) Regulation 4 shall not apply in respect of the disposal, to an authorised landfill facility, of the following wastes—
(a) non-hazardous waste from construction and demolition activity, comprising concrete, bricks, tiles, road planings or other such similar materials, with a particle size of 150mm or less, which is used for landfill site engineering, restoration or remediation purposes;
(b) excavation spoil comprising clay, sand, gravel or stone, which is used for landfill site engineering, restoration or remediation purposes;
(c) stabilised waste arising from the composting of the biodegradable fraction of municipal waste, to which fraction sewage sludge may have been added;
(d) waste arising from street cleaning activities carried on by or on behalf of a local authority;
(e) waste which has been deposited elsewhere without appropriate authorisation and is subsequently removed by or on behalf of a local authority or the Agency for disposal, for the purpose of preventing environmental pollution (but not including waste which has been deposited elsewhere without appropriate authorisation and is subsequently required to be removed for disposal by a person at the direction of a local authority or the Agency);
(f) waste arising from local clean-up activities carried on by community or environmental groups, where such activity is approved in advance by the relevant local authority for the purposes of exemption of such waste arisings from the levy;
(g) residues from filtration during the extrusion of recycled polymeric material;
(h) non-metallic residues arising from the shredding of end-of-life vehicles, white goods and other metal waste;