Regulation 5 of the Waste Avoidance and Resource Recovery Levy Regulations 2008 (WARR Levy Regulations) outlines exemptions where the waste levy will not apply to waste received at licensed landfills if an exemption is granted.
Regulation 5(1)(a) of the WARR Levy Regulations permits licensees of category 63, 64 or 65 landfills to apply for an exemption from payment of the levy for waste that is, or will be, used after the completion of landfill operations to cover waste disposed of at the licensed landfill in compliance with the conditions on the licence, or any implementation conditions as defined in the Environmental Protection Act 1986 section 3(1).
This fact sheet provides information on the exemption which applies to waste that is used as the final cover and/or capping at landfill when landfill operations have been completed.
