Waste Management (Landfill Levy) Regulations 2015 (S.I. No. 189 of 2015).

These Regulations make provision for landfill levy as provided for under section 73 of the Waste Management Act 1996. The Regulations concerns, among other things: imposition of a landfill levy; liability for payment of the levy; exemption from the levy; payment of levy by a local authority into the Environment Fund; payment of levy in respect of an unauthorised landfill; audit of relevant waste disposal activities; restriction on charges for waste collection services. For the purpose of ensuring compliance with these Regulations, a relevant landfill shall be subject to inspection and audit by, as the case may be, a relevant local authority, a Local Government Auditor or any other auditor appointed by the Minister or a local authority for that purpose.