The Waste Management (Landfill Levy) Regulations were introduced to encourage the diversion of waste away from landfill and generate revenue for the Circular Economy Fund that can be used for a range of environmentally beneficial purposes, including improved enforcement measures.
- The levy applies to all waste disposed of at a landfill site, whether municipal or private, subject to certain exemptions.
- Liability for the levy will fall upon the holder of, or applicant for, a relevant waste licence or, in the case of an unauthorised landfill activity, the person responsible for the disposal activity or the owner of the site concerned.
- The operator of a private landfill facility will pay the levy to the local authority in whose functional area the facility is located and that authority will remit the levy to the Circular Economy Fund.
- Local authorities will pay the levy directly in respect of landfill facilities that they operate.
- Non-compliance with the Regulations (including non-payment or late payment of levy) is an offence under section 73 of the 1996 Act and may be subject to the penalties specified in section 10 of the Act.
Current Legislation
S.I. No. 398/2023 – Waste Management (Landfill Levy)(Amendment) Regulations 2023
Levy Amount
The current levy amount is now €85 for each tonne of waste disposed of. This increased by €10 per tonne on 1st September, 2023.
Landfill Levy Enforcement
Local authorities will be primarily responsible for the enforcement of the Regulations in respect of private and unauthorised landfill facilities.
Annual Report
Regulation 17 of S.I. No. 189/2015 - Waste Management (Landfill Levy) Regulations, 2015 (as amended) requires that all local authorities must, not later than 28 February each year, submit to the Minister, and publish an annual report on its levy-related activities during the preceding year.
The Annual Report should briefly outline the activities each local authority has taken to fulfil the requirements of the Regulations.
The annual reports are available to download in the supporting documents at the end of the page.
Further Information
2021
- There were 3 unauthorised landfill sites.
- Total tonnage: 30 tonnes
- Landfill Levy amount received: €2,250 (30 x €75)
2022
- There were 2 unauthorised landfill sites
- Total tonnage: 10 tonnes
- Landfill Levy amount received: €750 (10 x €75)