The Irish construction industry is entering a significant transition following the introduction of new Construction & Demolition (C&D) Waste Levies, forming part of Ireland’s Circular Economy policy and national waste reduction strategy.

This update is being issued to inform contractors, developers, engineers, and infrastructure stakeholders attending ICE Expo of upcoming regulatory changes and their practical cost implications across construction projects nationwide.

Background

Construction and demolition waste represents the largest waste stream generated in Ireland. Historically, much of this material benefited from levy exemptions where waste was recovered or reused at licensed facilities.

Under new Government measures, these exemptions are being removed to encourage improved waste segregation, reuse of materials, and reduced reliance on landfill and recovery disposal practices.

What Is Changing?

A €10 per tonne Waste Recovery Levy now applies to Construction & Demolition waste sent to:

• Waste recovery facilities
• Backfilling or land restoration operations
• Quarry restoration sites
• Incineration or treatment facilities
• Exported waste recovery operations

In addition, a €10 per tonne landfill levy applies where C&D waste is disposed of at landfill.

Implementation Timeline

The levy is being introduced on a phased basis:

• September 2024 – Removal of historic C&D waste exemptions
• January 2025 – Levy applies to municipal landfill recovery activities
• September 2025 – Applies to large recovery facilities
• March 2026 – Applies to all remaining recovery facilities nationwide

By March 2026, the levy will apply across the full waste treatment network.

Who Pays the Levy?

Legally, the levy is charged to authorised waste facility operators, who remit payments to the State.

However, in practical commercial terms, costs are expected to flow through the construction supply chain:

Waste Facility → Waste Contractor → Main Contractor → Developer / Client

As a result, the ultimate financial impact will generally be borne within overall project delivery costs.

Industry Impact

The introduction of the levy is expected to result in:

• Increased tip fees and disposal charges
• Higher haulage and groundworks costs
• Greater emphasis on on-site waste segregation
• Increased demand for material reuse and recycling solutions

Projects generating large volumes of soil, stone, or mixed demolition material may experience notable cost increases if waste streams are not properly separated.

Example: Impact on a Small Haulage Company

To illustrate the practical impact, consider a haulage contractor operating two tipper trucks removing construction waste from sites.

Typical operation:

• 2 tipper trucks
• Average 4 loads per truck per day
• Approx. 20 tonnes per load
• 5 working days per week

Weekly waste moved:
2 trucks × 4 loads × 20 tonnes × 5 days = 800 tonnes per week

Levy cost:
800 tonnes × €10 levy = €8,000 per week

Annual impact (48 working weeks):
€8,000 × 48 weeks = €384,000 additional disposal cost

While the levy is paid at the waste facility gate, this cost will typically be reflected in increased tipping charges and haulage rates passed back to contractors and ultimately project clients.

This example highlights the growing importance of material separation, reuse opportunities, and efficient waste logistics planning.

Key Message for Project Teams

Effective waste management planning will now play a critical role in cost control. Proper segregation of materials on site can significantly reduce levy exposure and support compliance with national sustainability targets.

Supporting Ireland’s Circular Economy

The levy forms part of Ireland’s broader commitment to:

• Reduce landfill and recovery dependency
• Improve recycling performance
• Promote reuse of construction materials
• Support investment through the Circular Economy Fund