International Review of Waste Management Policy - Department of ...

estrictions (see Annexes 52.0 to 55.0), so that the option of landfilling of waste
without any form of treatment is progressively outlawed completely. The effectiveness
of the levy is, to some degree, being undermined by the reduction in the cost of the
gate fee per tonne. This is even more significant when considered in real terms.
Whilst gate fees appear to be declining in nominal terms in recent years, between
2002 and 2008, the levy’s effectiveness was simply being eroded by inflation. Table
11-3 details the landfill gate fee inclusive of the levy, and the proportion accounted
for by the levy. It is apparent that the landfill levy of €15 per tonne as a percentage of
the landfill gate fee remained similar over this six year period. The fact that the levy
has remained constant in nominal terms has meant that as pre-levy gate fees fall, so
the total costs of landfilling are also declining, not just in nominal terms, but in real
terms as well.
Table 11-3: Percentage of Landfill Levy on Gate Fee
Date Gate Fee (incl levy) Landfill Levy as % Total Gate Fee
2002 €117.00 12.8%
2005 €139.50 10.8%
2006 €135.00 11.1%
2007 €127.00 11.8%
* Inclusive of €15 Landfill Levy
The landfill levy was increased in July 2008 to further discourage the use of landfill as
a treatment option. The aim of the increase was to reduce the quantity of waste being
disposed of in landfill and to increase recovery and recycling rates (DoEHLG). This
increase in the levy of €5 per tonne may not be effective in reducing the rate of waste
being treated at landfill as the increase appears only to counter some of the
reductions in landfill gate fees that have been occurring in recent years.
Given the above, then it seems likely that the effect of the levy will have been
somewhat limited. To the extent that the costs of landfilling might have influenced
behaviour, probably, the strongest influence will have been exerted in the period
during which landfill gate fees rose in response to tighter regulatory controls.
While the landfill tax is stated on invoices, for businesses that produce little waste,
the landfill tax is minimal. For an office the average cost related to the landfill levy is
of the order €2-3 per month. This gives very little incentive to change behaviour.
11.6 Environmental Benefits
The degree to which environmental benefits will have been delivered by the incentive
effect of the levy is not clear. In this context, it is worth examining, for example, the
likely incentive effects to recycle packaging coming from:
190
• Changes in landfill gate fees;
29/09/09