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Generic Tax Name Landfill levy
Tax name in the national language Environmental levies - Landfill Levy
Tax name in English Landfill Levy
Member State IE-Ireland
Tax in force since 2002/06/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

A tax levied by the Minister for the Environment, Community & Local Government on the disposal of waste at a landfill facility.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments

The Minister, in exercise of the powers conferred on him by Sections 7, 18 and 73 of the Waste Management Act 1996 as inserted by Section 11 of the Waste Management (Amendment) Act 2001, made the Waste Management (Landfill Levy) Regulations 2002 to give effect to the imposition of the landfill levy.

 
Beneficiary





Comments

Section 74(9) of the Waste Management Act, 1996 (as inserted by Section 12 of the Waste Management (Amendment) Act, 2001 and amended by Section 14 of the Environment (Miscellaneous Provisions) Act, 2011) specifies the purposes for which payments may be made from the Environment Fund.

These include assistance in the following areas:

  • schemes to prevent/reduce waste and support waste recovery activities;
  • research & development into waste management and the production, distribution or sale of products deemed to be less harmful to the environment than other similar products;
  • development of producer initiatives to prevent/reduce waste arising from their activities;
  • the implementation of waste management plans, enforcement of the provisions of any enactment relating to waste management;
  • the prevention of litter or protection of the environment;
  • partnership projects that involve local authorities to improve the quality of the environment for particular local communities;
  • promotion of awareness of the need to protect the environment, including national and regional campaigns, promotion/support of education and training to assist achievement of campaign objectives;
  • resources (human or material) to enable education and training to be carried out; initiatives to be undertaken by community groups and others for protection of the environment; initiatives  to be undertaken by international organisations and others for protection of the environment and/or sustainable development; and 
  • such other purposes for protection of the environment as may be prescribed by the Minister in regulations.
 
Geographical Scope

The Whole State.

 
Taxpayers

(i)   The holder of a waste licence in relation to disposal of waste at an authorised landfill facility, or

(ii)  the applicant of the relevant licence in relation to waste disposal at a facility which is deemed not to contravene the provisions of Part V of the Waste Management Acts 1996 to 2010 by virtue of compliance with the requirements of section 39(3) of the Acts, or

(iii) by the person who carried on/is carrying on the waste disposal activity or the owner of the landfill facility concerned, in the case of an unauthorised landfill facility.

 
Tax object and basis of assessment

The Landfill Levy is charged on each tonne of waste disposed of at a landfill facility.

 
Deductions, Allowances, Credits, Exemptions

Deductions: For the purpose of defraying expenses incurred in the enforcement and collection of the levy within its functional area, a local authority may deduct and retain up to 2 per cent of any amount payable by an accountable person (other than a local authority). Any such deductions shall not exceed a total of €50,000, or such other amount as may from time to time be specified in writing by the Minister, in any period of 12 months.

 

Exemptions: 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 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 Environmental Protection 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) dredge spoil from inland waterways and harbours.

(i) the disposal of waste in a landfill facility, where such a facility is connected or associated with an activity specified in the First Schedule of the Environmental Protection Agency Acts 1992 and 2003 and is subject to a licence or revised licence granted by the Agency under section 83 of the Environmental Protection Agency Acts 1992 and 2003; and

(j) the deposition in a quarry of natural material arising from the excavation of that quarry, where such material is in a chemically unaltered state.

 
Rate(s) Structure

From 01/06/2002 to 27/07/2006 €15 per tonne for each tonne of waste disposed of at a landfill facility.

From 28/07/2006 to 30/06/2008 €15 per tonne for each tonne of waste disposed of at an authorised landfill facility and €20 per tonne for each tonne of waste disposed of at an unauthorised landfill facility.

From 01/07/2008 to 30/12/2009 €20 per tonne for each tonne of waste disposed of at an authorised landfill facility and €20 per tonne for each tonne of waste disposed of at an unauthorised landfill facility.

From 31/12/2009 to 31/01/2010 €25 per tonne for each tonne of waste disposed of at an authorised landfill facility and €25 per tonne for each tonne of waste disposed of at an unauthorised landfill facility.

From 01/02/2010 to 31/08/2011 €30 per tonne for each tonne of waste disposed of at an authorised landfill facility and €30 per tonne for each tonne of waste disposed of at an unauthorised landfill facility.

From 01/09/2011 to 30/06/2012 €50 per tonne for each tonne of waste disposed of at an authorised landfill facility and €50 per tonne for each tonne of waste disposed of at an unauthorised landfill facility.

From 01/07/2012 to 30/06/2013 €65 per tonne for each tonne of waste disposed of at an authorised landfill facility and €65 per tonne for each tonne of waste disposed of at an unauthorised landfill facility.

From 01/07/2013 to date €75 per tonne for each tonne of waste disposed of at an authorised landfill facility and the same per tonne for each tonne disposed of at any unauthorised landfill facility.

 
Tax due date

For an accountable person other than a local authority, the Landfill Levy is due to be paid to the relevant local authority not later than 4 weeks following the end of an accounting period (or calendar month). This amount of landfill levy (net of retention amount) is then due to be remitted by the local authority to the Environment Fund within two weeks of the end of each calendar month.

If an accountable person is a local authority, the Landfill Levy is due not later than 4 weeks following the end of an accounting period.

 
Tax collector

The local authority in whose functional area the waste disposal activity which is subject to the levy is carried on.

 
Special features

None.

 
Economic function







Comments
 
Environmental taxes



Comments

     

 
Tax revenue
ESA95 code d29fa

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 50.77 EUR 0.03
2011 46.42 EUR 0.03
2010 42.70 EUR 0.03
2009 31.90 EUR 0.02
2008 33.50 EUR 0.02
2007 32.40 EUR 0.02
2006 30.80 EUR 0.02
2005 27.80 EUR 0.02
2004 26.80 EUR 0.02
2003 29.40 EUR 0.02
2002 17.80 EUR 0.01

Comments

NB: Annual tax revenue €17.8 million in 2002 is for 17 July 2001 to 31 December 2002.

Annual tax revenue €35.50 million for 2014 is on the cash receipts basis as the published Accounts are not yet available.