Additions to operational purpose deductions
The Protection of the Environment Operations (Waste) Regulation 2014 expands the range of materials eligible for a levy deduction. This includes materials used for road-making or construction works and certain materials used for daily cover at levy-paying landfills in the regulated area.
An occupier of a licensed landfill may now claim an operational purpose deduction for quarried materials on-site, or recycled materials that meet the specifications of the Waste Levy Guidelines (PDF 509KB), used at the landfill for:
- the construction of roads with a wearing surface
- construction works such as hardstands, foundations or infrastructure.
What problem led to the change?
Previously, the only materials that could be used for road making or construction works under a land application deduction were new asphalt or concrete obtained from a batching plant. Landfill operators have provided feedback to the EPA that these deduction categories are too restrictive and do not facilitate the use of quarried materials on-site or encourage the use of recycled materials that, if produced to a specification, are suitable for road-making or construction works.
How will this change affect landfills?
The changes will mean that landfills in the regulated area will be able to use recycled road-base and virgin materials sourced from a quarry without attracting a levy liability for road-making or other construction works. However, the materials must comply with relevant engineering and chemical specifications as set by the EPA.
These deductions only apply to material received after 1 November 2014.
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Page last updated: 31 July 2015