This guidance:
- highlights the key messages of the charging arrangements
- provides some detail on the charging requirement
- deals with exemptions from the charging requirement
- deals with the arrangements for payment of the net proceeds of the levy to DAERA
- summarises the record-keeping requirements
- explains the civil sanctions that DAERA can apply in the event of failure to comply with the requirements of the regulations
For information on the updated Guidance, beginning on 1 April 2022, click here.