Waste Management (Landfill Levy )(Amendment) Regulations, 2006

• Jurisdiction: Ireland
• Citation: IR SI 402/2006
• Year: 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...