The Whole State.

(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.

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

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, but 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 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.

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.

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.

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

None.