Circular Economy (Waste Recovery Levy) Regulations 2024 (S.I. No. 441/2024).

These Regulations provide for the waste recovery levy. A waste recovery levy shall be paid in respect of municipal waste (recovery at municipal waste landfills; recovery at a waste incineration plant; recovery at a waste co-incineration plant; gasification or pyrolysis (R3) and the export for recovery by any of the means referred to in this Regulation;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 this Regulation); and construction and demolition waste. Liability for the payment of the recovery levy and exemption from payment. Other provisions concern determination of liability in mixed loads and of levy liability in general; records.