145Requirement to pay waste levy

145 Requirement to pay waste levy (1) A liable person must pay to the Authority a waste levy for each tonne of waste (other than priority waste) that is received at premises subject to the waste levy. (2) A liable person must pay to the Authority a waste levy for each tonne of priority waste that is received at premises subject to the waste levy. (3) Subject to subsection (4), the amount of the waste levy payable under subsections (1) and (2) is the amount specified in Schedule 2 for the relevant premises, period, type and category of waste. (4) The amount of the waste levy payable under subsection (2) for priority waste (other than Category A waste, Category B waste, Category C waste, Category D waste or packaged waste asbestos)— (a) is an amount— (i) prescribed by the regulations; and (ii) that is not more than the amount of the waste levy payable for Category C waste specified in Table 2 of Schedule 2 for that period; or (b) if no amount is prescribed by the regulations, is an amount that would be payable under Table 1 of Schedule 2 as if the waste that is received was not priority waste. (5) The waste levy must be paid to the Authority in accordance with section 147. S. 146 inserted by No. 39/2018 s. 7 (as amended by Nos 27/2019 ss 12−30, 3/2020 ss 42–44, 47/2020 s. 26).