These Regulations make provision for the continued operation of the landfill levy provided for under section 73 of the Waste Management Acts 1996 to 2008. They provide, among other things for: determination of levy, exemption from levy, refund of levy, payment of levy by a local authority, records and accounts and audit of relevant waste disposal activities. The Regulations increase the landfill levy for waste disposed of at authorized and unauthorized landfill facilities.