Deductions: user guide
A scheduled waste facility may claim a deduction for:
- any waste received at the facility that has been processed, recovered or recycled by the facility to the extent or in the manner specified in any guidelines approved by the Environment Protection Authority (EPA) and transported from the facility for lawful use
- any waste received at the waste facility that is transported from the facility to another facility for lawful processing, recovery or recycling
- any waste that is received at the waste facility and then transported to another facility for lawful disposal.
Approved operational purpose
Approved land application purpose
- gas collection
- landfill cell lining
- leachate collection
A deduction cannot be claimed on waste that has been held at a waste facility for more than two years (i.e. if the waste was received more than two years before the date on which the deduction is made).
A retrospective deduction must be calculated using the levy rate that applied when the waste was received at the facility.
- If the waste is taken from a stockpile that contains waste received over different financial years (i.e. waste on which a different levy rate was paid), a deduction must be calculated at the oldest levy rate applicable for the waste held in the stockpile. These arrangements apply until all stockpiled waste received at the time of the earliest applicable June volumetric survey has been disposed of, moved off-site and claimed as a transported waste deduction or claimed for use as an approved purpose. A deduction can then be claimed at the later rate on any 'new' waste that has been added to the stockpile since the previous June volumetric survey.
For instructions on how to apply for and claim deductions, refer to the Waste and Environment Levy: Operational guidance notes.
Where deductions are disallowed
The EPA may disallow a deduction if it does not meet the requirements of the Protection of the Environment Operations (Waste) Regulation 2005 (POEO (Waste) Regulation) or is not consistent with the terms of an environment protection licence or the conditions of an approved deduction. Where this occurs and a deduction has already been made, the waste facility will be required to repay the deduction.
Deduction record keeping
Occupiers of licensed facilities that claim a deduction must keep certain records in relation to waste received at the facility in order to substantiate their deductions. Please refer to the Waste and Environment Levy: Operational guidance notes.
The onus for proving deduction claims rests with the occupier of the facility.
Records include plans, specifications, maps, reports, books and other documents (such as weighbridge dockets), whether in writing, electronic form or otherwise.
See clause 12: POEO (Waste) Regulation
For more information, see record-keeping requirements.
You are not entitled to any deduction on waste for which you have already claimed an exemption.
The onus of proving claims for deductions rests with the occupier of the facility. Failure to maintain proper records will result in facilities having to repay deductions.
- The EPA may disallow a deduction if it does not meet the requirements of the POEO (Waste) Regulation. Where this occurs, waste facilities will be required to repay the deduction.
Page last updated: 12 July 2012