Waste Management (Landfill Levy) Regulations 2015.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Waste Management (Landfill Levy) Regulations 2015.
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paragraphs: These Regulations shall come into operation on 1 June 2015.
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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—
(a) In the case of waste deposited before 1 January 2016 the Respiration Activity after four days (AT4) is below 10 mg O2/g dry matter; or
(b) In the case of waste deposited after 1 January 2016, the Respiration Activity after four days (AT4) is below 7 mg O2/g dry matter.
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paragraphs: (1) Subject to Regulation 6, from 1 June 2015, 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 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 for all wastes shall be €75 for each tonne of waste disposed of at a landfill.
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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, by the holder of the said waste 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 waste licence; or
(c) in the case of an unauthorised landfill by the person who carried on or is carrying on the waste disposal activity or, where that person does not for whatever reason discharge the levy liability or, in the event that responsibility for the waste disposal activity cannot be imputed to any person or corporate body, by the owner of the unauthorised landfill concerned.
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paragraphs: (1) Regulation 4 shall not apply in respect of the disposal to an authorised landfill, of the following—
(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) non-hazardous waste, predominantly originating from construction and demolition activity, comprising concrete, bricks, tiles, road planings or other such similar materials, with a particle size of 10mm or less, which,
(i) contains a maximum of 5% by weight of gypsum, and
(ii) displays a proven respiration activity after four days (AT4) of
(A) less than 10mgO2/g dry matter, or equivalent until 1 January 2016; and
(B) less than 7 mg O2/g dry matter thereafter.
(c) excavation spoil comprising clay, sand, gravel or stone, which is used for landfill site engineering, restoration or remediation purposes;
(d) stabilised waste arising from the composting of the biodegradable fraction of municipal waste, to which fraction sewage sludge may have been added and which has undergone a separation process to remove plastic, metal or other non-organic material from the stabilised waste;
(e) waste arising from cleansing activities carried on by or on behalf of a local authority; having undergone a separation process to remove material suitable for recycling or recovery;
(f) waste which has been deposited without a waste licence and is, for the purpose of preventing environmental pollution, subsequently removed by or on behalf of a local authority or the Agency for disposal, but does not include waste which has been deposited elsewhere without a waste licence and is subsequently required to be removed for disposal by a person at the direction of a local authority or the Agency;
(g) waste which has been deposited in a closed landfill but is, for the purpose of preventing environmental pollution, subsequently removed by or on behalf of a local authority or the Agency for disposal in work associated with the remediation of a closed landfill;
(h) 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 from the levy and which has undergone a separation process to remove material suitable for recycling or recovery;
(i) residues from filtration during the extrusion of recycled polymeric material;