46What is an allowable rebate?

46 What is an allowable rebate?

(1) For the purposes of section 147(b) of the Act, a prescribed allowable rebate is a rebate referred to in subregulation (2) or (3).

(2) A liable person may make a claim for a rebate for the relevant period in respect of the total amount of the waste levy if all of the following apply—

(a) the waste for which the rebate is claimed is not priority waste that is soil;

(b) the liable person has, within the relevant period, transferred the waste to a place or premises authorised to receive industrial waste for the purposes of resource recovery;

(c) the waste was received at the premises subject to the waste levy no more than 3 months prior to the waste being transferred under paragraph (b).

(3) A liable person may make a claim for a rebate for cover material calculated in accordance with the formula—

Rebate = 0·15 x W x LR

W is the amount of waste (in tonnes) received at the premises subject to the waste levy for the relevant period;

LR is the amount specified in Table 1 of Schedule 2 to the Act for each tonne of municipal waste received at the premises subject to the waste levy for the relevant period.

Relevant period is defined in regulation 4.