These regulations are the Waste Minimisation (Calculation and Payment of Waste Disposal Levy) Regulations 2009.

These regulations come into force on 1 July 2009.

In these regulations, unless the context requires another meaning,—

Unless the context requires another meaning, a term or expression that is defined in the Act and used, but not defined, in these regulations has the meaning given by the Act.

The transitional, savings, and related provisions set out in Schedule 1AA have effect according to their terms.

The facilities defined in subclause (2) are prescribed as disposal facilities under section 7(b) of the Act.

In these regulations,—

In these regulations,—

Under section 26 of the Act, a levy is imposed on waste disposed of at a disposal facility.

Under section 28 of the Act,—

The levy payable on the amount of waste disposed of at a prescribed disposal facility is—

In this regulation, applicable prescribed rate means the rate of levy (exclusive of goods and services tax) prescribed in Schedule 2 that applies to the disposal facility.

This regulation applies to a disposal facility in respect of each financial year, unless the facility has approval under regulation 9 to provide an annual return for the financial year.

The operator of the disposal facility must provide to the levy collector a monthly return for each month of the financial year.

If an operator is operating more than 1 disposal facility on the same site, the operator must provide a monthly return for each disposal facility.

The operator must provide the monthly return on or before the 20th day of the month after the month to which the return relates.

The monthly return must specify the following information for the month to which it relates:

This regulation applies to an approved facility in respect of a financial year for which the facility has approval under regulation 9 to provide an annual return.

The operator of the approved facility must provide the annual return to the levy collector on or before 20 July after the end of the financial year to which the return relates.

If an operator is operating more than 1 approved facility on the same site, the operator must provide an annual return for each approved facility.

The annual return must specify the following information for the financial year to which it relates:

A return required by these regulations must include a declaration that the operator, or the authorised representative of the operator, believes that the information in the return is correct.

A return must be provided—

The operator of a disposal facility may, if the expected net tonnage of the facility for a financial year is 1 000 tonnes or less, make a written request to the levy collector for approval to provide an annual return for the financial year.

The operator must make the request on or before 20 July of the financial year for which approval is requested.

The request must include—

The levy collector must consider the request on receiving it.

The levy collector may, if satisfied that the expected net tonnage of the facility for the financial year is 1 000 tonnes or less,—

The levy collector must, on or before 1 August of the financial year,—

If the operator of a disposal facility considers that it will be unable to provide a monthly return on or before the due day for the return specified in regulation 6(3), the operator may, in writing, request the levy collector to allow more time to provide the return.

The operator must make the request on or before the day that is 15 days before the due day for the return.

The request must state why the operator is unable to provide the return in time.

The levy collector must consider the request on receiving it.

The levy collector may, at its discretion,—

The levy collector must, on or before the day that is 5 days before the due day for the return,—

If the levy collector’s written notice allows an extension,—

To avoid doubt,—

The operator of a disposal facility must measure, in accordance with regulation 12 or 13,—

However, subclause (1) is modified by subclause (4).

The measurement of diverted tonnage must—

If there is a compliant and functioning weighbridge at a disposal facility, the gross tonnage must be measured by using the weighbridge to weigh the waste or diverted material that enters the facility.

In any other case, the gross tonnage must be measured by either—

Despite subclauses (1) and (2), if the operator of a disposal facility has approval for an average tonnage system under regulation 15, the gross tonnage of waste or diverted material that enters the facility in a type of motor vehicle to which the system applies may be ascribed under that system.

The diverted tonnage must be measured by either—

This regulation applies if the operator of a disposal facility uses a conversion factor to convert the volume of waste or diverted material into weight.

The tonnage of the waste or diverted material is calculated in accordance with the following formula:

The operator must assess the volume of the waste or diverted material by either—

The operator must apply the conversion factor specified in Schedule 1 that the operator considers best applies to the waste or diverted material.

The operator of a disposal facility may, in writing and at any time, request the Secretary to approve the use of an average tonnage system that ascribes a weight to waste or diverted material that enters the facility based on the type of motor vehicle it is carried in.

An average tonnage system may apply only to 1 or more of the following:

The operator’s request must include the following:

The Secretary must consider the request on receiving it.

The Secretary may, if satisfied that the calculation of the average tonnage for each type of vehicle is based on a reasonably representative sample of the vehicles,—

The Secretary must, as soon as practicable after making his or her decision,—

The Secretary may, at any time, revoke the approval of an average tonnage system by giving written notice to the operator.

To avoid doubt, the description of a type of motor vehicle included in an operator’s request under subclause (3)(a) need not coincide with a class of motor vehicle referred to in subclause (2).

Net tonnage is calculated in accordance with the following formula:

Regulations 18 to 21 apply to a disposal facility in respect of each financial year, unless the facility has approval under regulation 9 to provide an annual return for the financial year.

The levy collector must calculate the amount of levy payable by the operator of a disposal facility for each month of the financial year.

The amount of levy payable for a month is calculated in accordance with the following formula:

This regulation is subject to regulations 19 and 20.

The levy collector must determine, for the purposes of regulation 20, if section 34 of the Act applies in respect of the levy payable for a month by the operator of a disposal facility.

The levy collector must make its determination—

Section 34 of the Act states that it applies if the levy collector considers that an amount of levy payable by an operator under section 28 of the Act cannot be accurately calculated because the operator—

If the levy collector determines, under regulation 19, that section 34 of the Act applies in respect of any levy payable by an operator for a month, the levy collector may estimate the amount of levy payable in accordance with this regulation.

The levy collector must provide the operator with an initial estimate of the levy payable for the month on or before the fifth day after the due day for the month’s return.

The levy collector must make the final estimate of the levy payable for the month in time for it to be specified in the invoice required by regulation 21 (which must be provided to the operator on or before the 15th day after the due day for the month’s return).

In making the final estimate, the levy collector must consider any relevant information provided by the operator in response to the initial estimate.

In making the initial estimate or the final estimate, the levy collector must—

The information available to the levy collector may include, for example,—

The levy collector must provide an invoice to the operator of a disposal facility for the levy payable for each month.

The levy collector must provide the invoice on or before the 15th day after the due day for the month’s return.

If the levy collector has not estimated the amount of levy payable for the month in accordance with regulation 20, the invoice must specify the amount calculated under regulation 18 as the amount payable.

If the levy collector has estimated the amount of levy payable for the month in accordance with regulation 20, the invoice must specify the amount of the final estimate under regulation 20 as the amount payable and include a written demand for that amount.

Regulations 23 to 27 apply only to an approved facility in respect of a financial year for which the facility has approval under regulation 9 to provide an annual return.

The levy collector must calculate the amount of levy payable by the operator of an approved facility for each month of the financial year.

The amount of levy payable for a month is calculated in accordance with the following formula:

The levy collector must provide an invoice to the operator of an approved facility for the levy payable for each month.

The levy collector must provide the invoice on or before the fifth day of the second month after the month for which the levy is payable.

The invoice must specify the amount calculated under regulation 23 as the amount of levy payable for the month.

The levy collector must determine, for the purposes of regulation 26, if section 34 of the Act applies in respect of the levy payable for a financial year by the operator of an approved facility.

The levy collector must make its determination—

Section 34 of the Act states that it applies if the levy collector considers that an amount of levy payable by an operator under section 28 of the Act cannot be accurately calculated because the operator—

If the levy collector determines, under regulation 25, that section 34 of the Act applies in respect of any levy payable by an operator for a financial year, the levy collector may estimate the amount of levy payable in accordance with this regulation.

The levy collector must provide the operator with an initial estimate of the levy payable for the financial year on or before 25 July after the financial year.

The levy collector must provide the operator with a final estimate of the levy payable for the financial year on or before 5 August after the financial year.

In making the final estimate, the levy collector must consider any relevant information provided by the operator in response to the initial estimate.

In making the initial estimate or the final estimate, the levy collector must—

The information available to the levy collector may include, for example,—

The levy collector must ensure that the operator of an approved facility is ultimately invoiced for the correct amount of levy for the financial year.

If the levy collector has not estimated the amount of levy payable for the financial year in accordance with regulation 26, the correct amount of levy for the financial year is calculated in accordance with the following formula:

If the levy collector has estimated the amount of levy payable for the financial year in accordance with regulation 26, the correct amount of levy for the financial year is the amount of the final estimate under regulation 26.

The levy collector may issue any invoices or credit notes, or increase or reduce the amount of levy payable under any other invoice, to ensure that the correct amount of levy is paid.

An invoice may specify a due day for payment that is no earlier than 1 month after the day on which the invoice is issued.

An invoice or credit note that includes the amount of the final estimate under regulation 26 must include a written demand for that amount.

If, on issuing a credit note to the operator, the levy collector will owe money to the operator, the levy collector must reimburse that money when issuing the credit note.

The operator of a disposal facility must pay the amount of levy specified as payable in an invoice provided by the levy collector.

The amount of levy specified in an invoice provided under regulation 21 or 24 must be paid on or before the 20th day of the third month after the month for which the levy is payable.

The amount of levy specified in an invoice provided under regulation 27 or 29 must be paid on or before the due day specified in the invoice.

This regulation applies if the levy collector determines that the operator of a disposal facility has, at any time, been issued an invoice or credit note under regulation 21, 27, or 31, or under this regulation, for an incorrect amount (because, for example, the information in the operator’s return was incorrect or the levy collector miscalculated the levy payable).

However, this regulation does not apply in relation to an invoice provided under regulation 21 or 27 for an amount of levy that was estimated in accordance with regulation 20 or 26.

The levy collector must ensure that the operator is ultimately invoiced for the correct amount of levy.

The levy collector may issue any invoices or credit notes, or increase or reduce the amount of levy payable under any other invoice, to ensure that the correct amount of levy is paid.

An invoice may specify a due day for payment that is no earlier than 1 month after the day on which the invoice is issued.

If, on issuing a credit note to the operator, the levy collector will owe money to the operator, the levy collector must reimburse that money when issuing the credit note.

If the operator of a disposal facility considers that it will be unable to pay the levy on or before the due day for payment specified in regulation 28, the operator may, in writing, request the levy collector to allow more time to pay the levy.

The operator must make the request on or before the day that is 15 days before the due day for payment.

The request must state why the operator is unable to pay the levy in time.

The levy collector must consider the request on receiving it.

The levy collector may, at its discretion,—

The levy collector must, on or before the day that is 5 days before the due day for payment,—

If the levy collector’s written notice allows an extension,—

To avoid doubt,—

The levy collector must provide an invoice or invoices to the operator of a disposal facility for interest that, in accordance with section 35 of the Act, becomes payable on any levy that is not paid on or before the due day for payment.

The operator must immediately pay the interest specified in an invoice provided under subclause (1).

The operator of a disposal facility must pay the levy to the levy collector by—

The operator of a disposal facility may make a written request to the levy collector for a refund of levy money it has paid if, when the levy money was paid, the Secretary had waived, under section 29 of the Act, the requirement to pay that levy money.

The request must include evidence that subclause (1) applies to the levy money.

The levy collector must, if satisfied that subclause (1) applies to the levy money, arrange for the Secretary to refund the levy money to the operator.

To avoid doubt, this regulation does not affect any right of an operator to be reimbursed money that it paid to the levy collector, but that was never due as a levy (and so was not actually paid as levy money).

This regulation applies if—

The calculation of net tonnage for the facility for the later month must exclude any diverted tonnage that was measured as gross tonnage in the earlier month.

Instead, there must be deducted from the amount of levy payable by the facility for the later month, an amount that reflects the levy payable on that diverted tonnage at the earlier rate.

The operator of the facility must include in the return required by regulation 6 or 7 (as applicable) the amount of diverted tonnage that is subject to the earlier rate.

In this regulation, the earlier rate is the rate of levy that applied to the facility in the earlier month, or zero if no levy applied in the earlier month.

The operator of a disposal facility must keep the original records of the following matters for each individual measurement of the tonnage of waste or diverted material that makes up gross tonnage or diverted tonnage for the facility:

The operator of a disposal facility must keep records of the following matters for each month:

The operator of a disposal facility must keep records of the following matters for each financial year:

The levy collector or the Secretary may, in writing, request from the operator of a disposal facility—

The operator must provide the records and information to the levy collector or the Secretary (as the case may be) as soon as is reasonably practicable after receiving the request.

The records and information must be provided in writing.

The operator of a disposal facility must give written notice to the levy collector of the date on which it is to cease being the operator of the facility.

The notice must be given on or before the day that is 10 days before that date.

Records required by these regulations must be retained for at least 7 years after payment of the levy to which the records relate.

An operator must—

The records must classify all waste or diverted material that enters the facility into the most appropriate activity category as set out in Schedule 3.

Reporting under this regulation is due as frequently and on the same dates as returns provided for the relevant site under regulation 6.

Under section 31 of the Act,—

The Secretary must pay a territorial authority its share of levy money for a financial year by quarterly payments on 20 January, 20 April, 20 July, and 20 October.

The quarterly share to be paid to a territorial authority on each date is calculated using the following formula:

However,—

The Secretary must pay the territorial authority by—

If these regulations provide that a thing must or may be done on a particular day or within a limited period of time, and that day or the last day of that period is not a working day (as defined by section 29 of the Interpretation Act 1999), the thing may be done on the next working day.

If these regulations provide that something must or may be done in writing, it may be done electronically in accordance with Part 4 of the Contract and Commercial Law Act 2017.