In the Republic of Ireland, a current landfill levy of €85 per tonne must be paid by those who perform activities involving the disposal of certain waste types via landfill, with some exemptions.
The landfill levy was introduced in order to discourage the disposal of waste at a landfill and generate revenue can be used for a range of environmentally beneficial purposes.
Local authorities must publish an annual report on levy-related activities every year.
To encourage sustainable reuse of uncontaminated greenfield excavated material a Regulatory Position Statement – Regulation of Greenfield Excavated Material has been put in place. This allows excavated material that is put to specific uses to not be subject to waste regulatory controls.
New changes
The Irish Government is aiming to remove all exemptions to the in phases, commencing on 1st September 2024. Transitional provisions apply to mitigate costs, enabling the industry to adapt to the change.
The first exemption removed is for construction and demolition waste, which was removed from 1st September 2024. This has been done as construction and demolition waste is considered to the be the fastest growing waste stream in Ireland, with very little being recycled or reused.
Disposal at landfills will now incur a reduced levy rate of €10 per tonne, down from the full €85 per tonne which would normally have to be paid. Construction waste for recovery will also be levied at €10 per tonne.
Mixed loads
Where waste accepted for disposal consists of both waste material which is subject to the landfill levy and material which is exempt from the levy, the landfill levy will be payable for the entire amount to be disposed of, unless the separate waste can be clearly identified and quantified.