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The EMC paid on purchase of a tyre ensures it is recycled at end of life. The EMC ensures that scheme tyres, those accounted for by Producers when they first go on the market in Ireland, can be collected without charge from Member outlets.

Schedule of EMCs

  • Passenger car, van and 4 X 4= €2.80 + VAT 
  • Motorcycle = €1.50 + VAT 

How it is to be displayed on documentation

  • The EMC should be displayed as a separate line item on all invoices and customer sales receipts. 

The Department of Environment, Climate and Communications (DECC) are responsible for the Waste Management (Tyres and Waste Tyres) Regulations 2017 which govern the level of EMC applied for each tyre category. 

The requirements for the EMC to be a separate line item on all sales documentation  are outlined in the Regulations.

How the EMC works

When the motorist gets a new tyre they pay an Environmental Management Cost (EMC) to cover the recycling of that tyre when it completes its useful life on the vehicle. The producer is identified in the Regulations as the first person to put the tyre onto the market. Producers pay the EMC directly to the scheme when they sell the tyre they have imported. They then charge the EMC to their customer. This system of charging and payment of EMC continues throughout the distribution chain.

Guidance for EMC

Information on Environmental Management Cost

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Circol ELT is a company limited by guaranteed set up to operate the tyre compliance scheme.

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While Circol ELT does not have a direct enforcement role, we work with all agencies involved in overseeing the Regulations and support them on a daily basis in challenging non-compliance.

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