91Environment protection levy

91 Environment protection levy (1) Subject to and in accordance with this section, there is to be charged, levied and collected by the Authority a levy at the rate of 3 per cent of the fee prescribed for the purposes of this section in respect of any activity— (a) for which a permission is required under this Act; and (b) that has been prescribed as an activity in respect of which the levy is required to be paid. (2) The levy is payable at the same time as the prescribed fee is payable under this Part. (3) The Authority may after having regard to the record of compliance with the conditions applying to a permission in respect of any person liable to pay the levy, exempt the person in whole or in part from the payment of the levy as the Authority sees fit. (4) If the levy in respect of any activity is not paid at the same time as the prescribed fee is payable under this Part, the Authority must suspend the permission or the application of the permission to the extent that it applies to that person until the levy is paid and the amount of the levy which is outstanding bears interest at such rate per centum per annum as is set out in section 172(2) of the **Local Government Act 1989**. Ch. 5 (Headings and ss 92–109) 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).