Circular Economy (Waste Recovery Levy) Regulations 2023 (S.I. No. 406/2023).

These Regulations provide for the introduction of a Waste Recovery Lev; shall be charged, levied and paid, a levy (which shall be known as the ‘recovery levy’) in respect of municipal waste subject to recovery for the following operations set out in the fourth schedule of the Waste Management Act, 1996 Act of 1996: (a) recovery at municipal waste landfills; (b) recovery at a waste incineration plant (R1); (c) recovery at a waste co-incineration plant (R1); (d) gasification or pyrolysis (R3) and (e) the export for recovery by any of the means referred to at (a), (b), (c) or (d). (f) the export of waste for interim recovery (R12 & R13) where said waste is ultimately destined for recovery abroad by any of the operations referred to in (a), (b), (c), and (d). 1) The recovery levy shall not apply in respect of the following: construction and demolition waste, waste wood, hazardous waste, incinerator bottom ash, invasive alien plant species, medical waste arising from a public health emergency where treatment of such waste is required by law, veterinary or agricultural waste arising from an animal health and safety emergency where treatment of such waste is required by law, international catering waste, and any other waste where treatment is mandated by the relevant local authorities, the agency or is required by law.