Duncan Smith (Dublin Fingal, Labour)
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19. To ask the Minister for Communications, Climate Action and Environment if the policy inconsistency regarding the landfill levy exemption for stabilised waste will be addressed in the upcoming review of these levy exemptions; if steps will be taken to remove this exemption to support waste management in line with the waste hierarchy and achieve our landfill reduction targets; and if he will make a statement on the matter. [41668/24]

Ossian Smyth (Dún Laoghaire, Green Party)
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As provided for under the Circular Economy (Waste Recovery Levy) Regulations 2023, an independent expert review was commissioned to assess the continued relevance and applicability of existing landfill levy exemptions including that for bio-stabilised waste. The review recommendations are currently under consideration within my Department and as such it would not be appropriate to comment on the future status of this particular exemption at this time.

It should be noted that construction and demolition (C&D) waste had been the predominant waste type exempted from the landfill levy. Following consultation with key stakeholders such as the Construction Industry Federation (CIF) and the Irish Waste Management Association (IWMA), the landfill levy exemptions for construction and demolition waste are being phased out from September 2024 onwards.