Soil disposal in Dublin: what the €10/t levy changed.
Since 1 March 2026 there is no levy-free outlet left for waste soil and stone in Ireland. Every tonne that leaves a Dublin site as waste now carries the €10/t recovery levy on top of gate fees and haulage — unless it never becomes waste at all.
How the exemptions ended
The waste recovery levy (S.I. No. 441 of 2024) reached soil and stone in phases. The last phase — local-authority permitted and registered recovery sites, where most Dublin muck-away historically ended up — closed in March 2026.
| S.I. 441/2024 in operation | 1 Sept 2024 |
|---|---|
| Municipal landfill | 1 Jan 2025 |
| EPA-licensed recovery facilities | 1 Sept 2025 |
| LA-permitted & registered recovery sites | 1 Mar 2026 |
Dates on which the €10/t levy began to apply at each outlet type.
What it costs at Dublin scale
| Waste recovery levy, per tonne | €10 |
|---|---|
| One 30 t tipper load, levy alone | €300 |
| 10,000 t residential dig, levy alone | €100,000 |
| 35,000 t basement scheme, levy alone | €350,000 |
| Landfill levy, if recovery capacity runs out | €85/t |
Statutory levy amounts only — facility gate fees and haulage are additional and vary by operator. Greenfield soil & stone to landfill attracts a reduced €10/t landfill levy.
The route the levy can't reach
The levy applies to waste. Uncontaminated greenfield soil and stone that meets the EPA's national by-product criteria (BP-N002/2024) is not waste — it moves site-to-site as a registered by-product: €0 levy
The trade-off is process: a self-certified registration on the EPA register, a standstill of at least five working days from the date of registration, and chain-of-custody documentation — a Statement of Conformity and End User Declaration — accompanying the material. That paperwork is exactly what ExchangeEarth automates.
Straight questions
- Does the levy apply to clean greenfield soil?
- Yes — if it leaves site as waste. The recovery levy applies to waste soil and stone accepted at authorised recovery facilities regardless of how clean it is. The exception is material that is not waste at all: soil and stone moved as an Article 27 by-product.
- Can I still find a levy-free facility?
- Not for waste. Since 1 March 2026 the levy applies at municipal landfill, EPA-licensed recovery facilities and local-authority permitted or registered recovery sites alike — the phased exemptions have ended.
- Who actually pays the levy?
- The facility operator accounts for it, and it lands in the gate fee — so commercially it is carried by whoever pays for disposal, usually the producer through their muck-away rate.
- Is avoiding the levy through the by-product route legal?
- It is the route the regulations themselves provide. Material meeting the by-product conditions of Regulation 27 is not waste, so the levy — which applies to waste — never arises. The EPA publishes national criteria (BP-N002/2024) specifically so greenfield soil and stone can qualify by self-certified registration.
General information, not legal advice. Statutory references: S.I. No. 441 of 2024; Regulation 27, European Union (Waste Directive) Regulations 2011–2020; EPA National By-Product Criteria BP-N002/2024.
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