This guideline relates to the assessment of applications for exemptions under regulation 5 of the Waste Avoidance and Resource Recovery Levy Regulations 2008.
The guideline outlines the Department of Water and Environmental Regulation’s position concerning what waste can be the subject of an exemption and how to apply.
This guideline will be used by operators of landfill premises who are liable to pay the waste levy, when applying for exemptions. The department’s officers will use the guideline to inform their assessment of applications for exemptions.
