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

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623<br />

� the name <strong>of</strong> the accountable person;<br />

� the location <strong>of</strong> the landfill facility;<br />

� the accounting period to which the return relates;<br />

� the weight <strong>of</strong> waste disposed <strong>of</strong> during the relevant accounting period;<br />

� the weight <strong>of</strong> such waste disposed <strong>of</strong> that is subject to the levy;<br />

� the weight (if any) <strong>of</strong> such waste disposed <strong>of</strong> that is considered to be exempt<br />

from the levy;<br />

� the amount <strong>of</strong> levy payable in respect <strong>of</strong> the accounting period;<br />

� the method by which the amount <strong>of</strong> levy payable was determined;<br />

� in the case <strong>of</strong> a landfill facility equipped with a weighbridge, any period in the<br />

relevant accounting period during which the weighbridge was not operational,<br />

and the weight <strong>of</strong> waste disposed <strong>of</strong> during such period that is subject to the<br />

levy;<br />

� a declaration that the information specified in the return is correct;<br />

For the purpose <strong>of</strong> ensuring compliance with these Regulations, a landfill facility is<br />

subject to inspection and audit by, as the case may be, a relevant local authority, a<br />

Local Government Auditor or any other auditor appointed by the Minister or a local<br />

authority for that purpose.<br />

A relevant local authority, or any auditor appointed by the Minister or a local authority<br />

may:<br />

� enter any landfill facility;<br />

� require the production <strong>of</strong>, inspect and take copies <strong>of</strong> any records and<br />

documents required to be maintained under a relevant waste licence;<br />

� remove for the purpose <strong>of</strong> inspection or examination or any proceedings any<br />

records and documents;<br />

� A landfill operator must comply with any requirements and furnish all<br />

reasonable assistance to an auditor.<br />

A waste disposal activity operated by a private company or a body that is not a local<br />

authority is audited by the relevant local authority, or an auditor appointed by that<br />

local authority, in respect <strong>of</strong> at least two accounting periods per year, or at a greater<br />

frequency as may be requested by the Minister.<br />

A local authority must furnish to the Minister a report on each inspection and audit<br />

carried out and must comply with any direction <strong>of</strong> the Minister arising from such<br />

audits.<br />

41.15 Lessons Learned<br />

The landfill levy has probably influenced waste management practices for<br />

construction and demolition wastes (C&D) more than household waste.<br />

The levy changes behaviour <strong>of</strong> producers, as they are responsible for paying for<br />

treatment or disposal (to landfill) <strong>of</strong> materials which they produce. In this respect it is<br />

<strong>International</strong> <strong>Review</strong> <strong>of</strong> <strong>Waste</strong> <strong>Policy</strong>: Annexes

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