Landfill Gate Fees 

Landfill Gate Fees are the charges imposed by the operators of municipal landfills on waste accepted for disposal at their facilities. 

The EU Landfill Directive and Section 53A of the Waste Management Act, 1996 (as amended) require that the price charged for disposal of waste in a landfill must not be less than the total costs necessary for the three purposes set out in Section 53A(4). These are: 

  1. the costs incurred by the operator in the acquisition or development, or both (as the case may be), of the facility, 
  2. the costs of operating the facility during the relevant period (including the costs of making any financial provision under section 53), and 
  3. the estimated costs, during a period of not less than 30 years or such greater period as may be prescribed, of the closure, restoration, remediation or aftercare of the facility. 

Inadequate implementation of Section 53A could result in: 

  • slowing down the development of waste infrastructure higher up the waste hierarchy 
  • breaching of the Polluter Pays Principle
  • landfills closing without adequate provision for the costs of closure & aftercare 

EPA Financial Model for Landfill Gate Fees 

The EPA has developed a dedicated Financial Model to assist licensees to determine and to report their compliance with Section 53A. Landfill operators are required to complete the financial model in full, and submit this to the EPA annually. Electronic submittal of the financial model will facilitate compliance with waste licence reporting requirements. There is no need to submit a paper copy. 

The completed financial model must be emailed to the EPA @ S53AReturns@epa.ie. 

Any queries in relation to the use of the financial model also should be made via   

S53AReturns@epa.ie 

Learn more 

EPA Landfill Gate Fees Financial Model 

Workshop EPA presentation 

Workshop Aria presentation 

EU Landfill Directive 1999/31/EC 

EU Landfill Directive (EU) 2018/850 amending Directive 1999/31/EC 

Section 53A of the Waste Management Act, 1996 (as amended)