This document discusses Ireland's efforts to implement a circular economy approach to construction and demolition (C&D) waste, specifically soils. It notes that C&D waste is the largest waste stream in the EU, representing about a third of all waste. Current policy and regulations aim to maximize prevention and resource potential of C&D waste and ensure proper application of waste classification rules. The Waste Action Plan focuses on promoting prevention, best practices, and market demand for recycled C&D materials. Future plans include streamlining by-product and end-of-waste processes and a new Circular Economy Strategy to provide a coherent policy framework and address knowledge gaps regarding circular economy implementation.