The waste and environment levy

Changes to the waste and environment levy 1 July 2009

About the waste and environment levy

The Protection of the Environment Operations Act 1997 (POEO Act) requires licensed waste facilities in NSW to pay a contribution in respect of each tonne of waste received for disposal at the facility. The levy aims to reduce the amount of waste being disposed of, and promote recycling and resource recovery.

The details and calculation of the waste and environment levy that is payable by licensed waste facilities is set out in the Protection of the Environment Operations (Waste) Regulation 2005. For further information, on the POEO Act and associated Waste Regulation please visit: www.legislation.nsw.gov.au

New guidelines are now available - read Waste and Environment Levy - Operational Guidance Notes

Where the levy applies

The levy applies in the 'regulated area' of NSW which is made up of the Sydney Metropolitan Area, the Extended Regulated Area (Illawarra and Hunter regions) and as of 1 July 2009, the Regional Regulated Area (including the North coast local government areas from Port Stephens to the Queensland border as well as the Blue Mountains and Wollondilly local government areas.

Facilities that are used solely for the purposes of recovering, recycling or processing waste, other than liquid waste, do not have to pay the waste and environment levy.

Levy rates 2011-12

Sydney metropolitan area: $82.20 per tonne

Extended regulated area: $78.60 per tonne

Regional regulated area: $31.10 per tonne

Please note: the levy on trackable liquid waste for 2011-12 is $64.50 per tonne.

The coal washery reject levy for 2011-12 is $15.70 per tonne.

Rates include Consumer Price Index (All Groups Index) adjustments for Sydney, issued by the Australian Statistician. 

Deductions from the levy (solid waste)

Deductions from the waste and environment levy provide an incentive for waste facilities to move recycled and processed material into the marketplace. A deduction can only be claimed when waste is:

• transported from a waste facility to another place for lawful reuse, or
• to another facility for lawful recycling, processing, recovery or disposal, or
• where waste is used for an approved purpose (see Guidelines below).

The Waste and Environment Levy: Operational Guidance Note assists facilities in applying for deductions.

Deductions from the levy (trackable liquid waste) apply where:

• non-liquids transported off-site for disposal at a scheduled waste facility that is required to pay the solid waste levy,
• trackable liquid waste transported off-site to another facility that may lawfully receive that waste,
• trackable liquid waste is transported off-site to a place for lawful recycling, re-use or processing.

Guidelines to apply for deductions on TRACKABLE LIQUID WASTE can be accessed below. Operators are advised to download both the Operational Guidance Notes and the Technical Guidance Notes:

1. Waste and Environment (Liquid Waste) Levy Operational Guidance Notes (LWLOGN07424.pdf, 63kb)
2. Waste and Environment (Liquid Waste) Levy Technical Guidance Notes (LWLTGN07425.pdf, 53kb)

Record keeping requirements and reporting to OEH

Record-keeping requirements ensure that the levy and deductions can be properly audited and enforced. Waste reports are submitted to OEH by operators to pay the waste contribution under section 88 of the POEO Act.

Waste facilities must report on waste that enters or leaves the facility. See reporting forms for more information about when to report. Generators, transporters and receivers of hazardous waste must report on hazardous waste quantites handled.

How to report waste

Reporting can be completed and submitted to OEH online. Where operators do not have access to the web, they can lodge the waste contributions monthly report via post. 

For any queries, please contact OEH Waste Management Section on (02) 9995 5000.