S.I. No. 402/2006 - Waste Management (Landfill Levy) (Amendment) Regulations, 2006

S.I. No. 402 of 2006

WASTE MANAGEMENT (LANDFILL LEVY)(AMENDMENT) REGULATIONS, 2006

The Minister for the Environment, Heritage and Local Government, in exercise of the powers conferred on him by sections 7, 18 and 73 of the Waste Management Act, 1996 (No. 10 of 1996), hereby makes the following Regulations:

Citation

1.       These Regulations may be cited as the Waste Management (Landfill Levy)(Amendment) Regulations, 2006.

Interpretation

2.       In these Regulations, the 2002 Regulations means the Waste Management (Landfill Levy) Regulations, 2002 ( S.I. No.86 of 2002 ).

Amendment of Article 2 of the 2002 Regulations

3.       Article 2 of the 2002 Regulations is hereby amended by substituting the following definition for the definition of “authorised landfill activity” and “unauthorised landfill activity”.

“authorised landfill facility” means a waste disposal site on which the disposal of waste has or is taking place with a waste licence.

“unauthorised landfill facility” means a waste disposal site on which the disposal of waste has or is taking place without a waste licence.

Substitution of Article 3 of the 2002 Regulations

4.       The following article is substituted for article 3 of the 2002 Regulations:

“Imposition of a landfill levy

3.         (1)       Subject to article 5, on and from 1 June 2002, 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 an activity referred to in paragraph 1 or 5 of the Third Schedule to the Act.

(2)       The amount of the levy shall be €15 for each tonne of waste disposed of at an authorised landfill activity. In relation to an unauthorised landfill facility the amount of the levy shall be €15 for each tonne of waste disposed of at the facility between 1 June 2002 and 27 July 2006 and €20 for each tonne of waste disposed of at the facility on and from 28 July 2006”.

Amendment of Article 4 of the 2002 Regulations

5.       Article 4 of the 2002 Regulations is hereby amended by substituting the following sub-article for sub-article (c):

“(c)      in the case of an unauthorised landfill facility by the person who carried on or is carrying on the waste disposal activity concerned or, where that person cannot for whatever reason discharge the levy liability or in the event that responsibility for the activity cannot be imputed to any person, the owner of the facility concerned.”

Substitution of Article 9 of the 2002 Regulations

6.       The following article is substituted for article 9 of the 2002 Regulations:

“Payment of levy in respect of an unauthorised landfill facility

9.       (1)       A relevant local authority shall, by notice in writing require a person referred to in article 4(c) to pay such amount of levy as may be determined by that authority to be payable in respect of the waste disposed of at the unauthorised landfill facility.

(2)       A person who receives a notice under sub-article (1 shall, within a period of four weeks of the date of the said notice, remit to the said local authority the amount of levy determined to be payable, in such form, or by such lodgement to such financial account, as shall be specified by that authority.

(3)       A local authority shall, within two weeks of the end of each calendar month pay into the Environment Fund, by means of a lodgement to such financial account as shall be specified for the purpose, an amount equal to 20% of the sum of levy payments received under sub-article (2 during that month, and furnish to the Minister the following information in respect of each landfill facility concerned -

(a)        the name of the person or persons who paid the said levy;

(b)        the location of the landfill facility concerned;

(c)        the amount and type of waste disposed of; and

(d)        the method by which the amount of levy payable was determined under article 6.

(4)       A local authority shall retain 80% of any amount received under sub-article (2), which shall be used by that authority for waste enforcement purposes.

(5)       In proceedings for the recovery of levy payable under these Regulations or for an offence under these Regulations, it shall be presumed, unless the contrary is proved, that waste disposal at an unauthorised landfill facility was carried out subsequent to 1 June 2002.”

EXPLANATORY NOTE

(This note is not part of the Instrument and does note purport to be a legal interpretation.)

These Regulations amend the Waste Management (Landfill Levy) Regulations 2002. The Regulations provide that the levy payable on waste disposed of at an unauthorised landfill after the 28 July 2006 is increased to €20 per tonne, an increase of €5 per tonne on the rate which has applied from 1 June 2002 to waste disposal at such sites up to 27 July 2006. The regulations also provide that the percentage of the monies received from such a levy that can be retained by the local authorities is increased to 80% and shall be used for enforcement activities.