Having regard to the definition of waste in Council Directive 2006/12/EC on waste (the framework waste Directive), section 4 of the Waste Management Act 1996 defines waste as any substance or object belonging to a category of waste specified in the First Schedule of the Act or for the time being included in the European Waste Catalogue "which the holder discards or intends or is required to discard.".
Construction and demolition material would be regarded as a waste if the holder discards or intends or is required to discard it, e.g. in the context of construction or development activity. In such circumstances waste collectors will need a waste permit under the Waste Management (Collection Permit) Regulations 2007, as amended. However, there are circumstances where the material might not be considered a waste, having regard to this definition.
The Office of Environmental Enforcement issued guidance — Aspects of Construction and Demolition Waste Regulation — in December 2008, which provides guidance on the legal framework covering the recovery or disposal of construction and demolition wastes in Ireland. It is directed at regulators and those undertaking site activities such as site owners, developers and C&D companies. It provides guidance on determining whether a material arising from a C&D activity is waste or not, the type of authorisation that applies and the classification of this material.