International Review of Waste Management Policy - Department of ...

41.0 Landfill Levy - Ireland
41.1 Outline of Policy
The Government introduced a levy of €15 per tonne on the landfill of waste on 1 June
2002 under the Waste Management (Landfill Levy) Regulations 2002. On the 1 July
2008, the landfill levy rate was increased to €20 per tonne of waste disposed of at
authorised landfill facilities.
In relation to Construction and Demolition waste there are a number of disposal
activities that are exempt from the landfill levy charge, (although a gate fee will still be
in effect, albeit a reduced gate fee in most cases), provided the material is not
destined for disposal and is used for landfill site engineering, restoration or
remediation purposes. These are:
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� Non-hazardous waste from C&D activity comprising concrete, bricks, tiles, road
planning’s etc. with a particle size of 150mm or less;
� Excavation spoil comprising clay, sand, gravel or stone;
� Dredge spoil from inland waterways and harbours.
41.2 Policy Context and Reason for Introduction
The landfill levy was introduced to encourage the diversion of waste away from landfill
and generate revenues that can be applied in support of waste
prevention/minimisation and recycling initiatives. The Irish Waste System operates a
“waste hierarchy” whereby waste is preferably not produced in the first place
(prevention), re-use or recycling is the next favourable option, then if this is not an
option waste is incinerated (with energy recovery) and finally landfill is the least
favoured option and currently the only option taxed.
The landfill levy emerged, and has evolved in the following way:
� 1998 1998 - Changing Our Ways, published in 1998, sets out the Government policy
on waste management. It focuses on the need for a very significant reduction
in our reliance on landfill, in favour of integrated waste management services
and infrastructure that will deliver ambitious waste recycling and recovery
targets. Changing Our Ways also emphasises the need for producers of waste
to bear the full costs of waste collection, treatment and disposal, in
accordance with the Polluter Pays Principle. The target set in the Changing Our
Ways policy document for C & D waste was 50% recycled by 2003 and 85% by
2013. In response to this the Government decided to introduce a landfill levy
in 2002, to encourage the diversion of waste away from landfill.
� 2002 2002 2002 – A levy of €15 per tonne on the landfill of waste was introduced on 1
June 2002 under the Waste Management (Landfill Levy) Regulations 2002.
The levy was designed to encourage the diversion of C&D waste away from
disposal at landfill and generate revenues that can be applied in support of
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