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

41.13 Effect of the Policy on Pricing of Resources / Services
In principle, a landfill levy presents opportunities to internalise externalities. We are
not aware of any assessment undertaken in recent years to assess these on the part
of Government (though see Annex 63.0). In principle, the structure of the tax – in
particular, the exemptions which apply – are likely to reflect the relative externalities,
but in the case of other materials, the levy may be too low. Even so, it is the nature of
this type of levy, and reflecting what is feasible in terms of implementation, that
simple levy structures are likely to be applied.
It is reasonable to suggest that the landfill levy has encouraged actors in the
construction industry to segregate the heavy soil and stone fractions of C&D waste,
either through source segregation on sites of origin or post processing at material
recovery facilities. In many cases, the soil fraction has been used for engineered
purposes in landfills, while the stone fraction (following further crushing and
screening) has been recycled and used in road construction. In summary, the above
activities have probably encouraged improved management of this waste stream thus
contributing to reduced construction costs for roads, buildings and other
infrastructural services. The data available, however, makes it difficult to demonstrate
this conclusively.
With regard to the generation of C&D waste by householders through the execution of
DIY projects, there is a temptation to discard C&D waste in the residual bin. Residual
bin ‘pay by volume’ mechanisms (and the absence of any form of PBU) and the high
cost of hiring skips (which will be influenced by the level of the levy), may have
encouraged C&D disposal by this means. As a result the landfill levy has been
powerless to influence the management of a certain portion of C&D waste generated
by householders in such a way that it is readily recycled. This is not ‘evasion’ per se,
but it highlights one way in which C&D waste may ‘shift’ into different management
routes as a consequence of the prices facing households.
41.14 Evasion and Enforcement
It is the function of each Relevant Local Authority to enforce and audit compliance
with the landfill levy regulations within its functional area. The levy is payable by
weight which is recorded using weighbridges at the landfill facility. A relevant local
authority may at any time require a landfill operator (referred to as an “accountable
person” in the regulations) to calibrate a weighbridge in an authorised landfill facility.
A landfill operator, when other than a local authority, must provide the relevant local
authority with a full and true return of the amount of levy due not later than four
weeks following the end of an accounting period. Payment of the levy must also be
executed within this time frame.
A landfill operator, that is a local authority, must provide the Minister with a full and
true return of the amount of levy due not later than four weeks following the end of an
accounting period. Payment of the levy to the Environmental Fund must also be
executed within this time frame.
A return shall include, as a minimum, the following information in respect of each
landfill facility concerned:
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