When you dispose of waste at a disposal facility, a levy is imposed on that waste. You need to know that this levy does not apply if the facility or the waste is exempted by regulations made under this Part. The regulations can exempt a facility or certain types of waste from the levy.

If you put waste onto land, it is not considered disposal if you reuse or recycle it, or recover and treat it, within six months. You can also remove the waste from the land for any other reason within six months and it will not be considered disposal. The Secretary can agree to a longer time frame in writing if needed.

The term disposal is important for the levy, and it has a specific meaning in this context. You should understand that disposal refers to the final disposal of waste, not temporary storage or deposit. The levy is only imposed on waste that is disposed of at a facility, and not on waste that is reused, recycled, or removed from the land.