Waste and environment levy
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 levy that is payable by licensed waste facilities is set out in the Protection of the Environment Operations (Waste) Regulation 2005.
Guidelines on the waste levy are also available: Waste and Environment Levy: Operational guidance notes
Where the levy applies
The levy applies in the regulated area of NSW which comproses of the Sydney Metropolitan Area, the Extended Regulated Area (Illawarra and Hunter regions) and since 1 July 2009, the Regional Regulated Area which includes 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 2012-13
Sydney metropolitan area: $95.20 per tonne
Extended regulated area: $93.00 per tonne
Regional regulated area: $42.40 per tonne
Please note: the levy on trackable liquid waste for 2012-13 is $66.60 per tonne.
The coal washery reject levy for 2012-13 is $16.20 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
- transported to another facility for lawful recycling, processing, recovery or disposal, or
- where waste is used for an approved purpose (see guidelines below).
Waste and Environment Levy: Operational guidance notes can assist facilities in applying for deductions.
Deductions from the levy (trackable liquid waste)
These apply where:
Guidelines to apply for deductions on trackable liquid waste can be accessed below and operators are advised to download both sets of guidance notes:
Record-keeping requirements and reporting to the EPA
Record-keeping requirements ensure that the levy and deductions can be properly audited and enforced. Waste reports are submitted to the EPA 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 quantities handled.
How to report waste
Reporting can be completed and submitted to the EPA online. Where operators do not have access to the web, they can lodge their waste contributions monthly report via post.
For any queries, contact the EPA on 131 555.
Page last updated: 12 July 2012