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

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499<br />

� Higher rates <strong>of</strong> recycling; and<br />

� Reduced environmental / climate change impacts.<br />

28.2.1 Country-specific Characteristics<br />

Packaging taxes have been implemented in different ways in different countries.<br />

These variations include the materials to which the tax applies, the minimum<br />

threshold applied, exempt items and the rate <strong>of</strong> tax itself. Table 28-1 demonstrates<br />

the variations between tax rates on packaging material in Denmark and the<br />

Netherlands.<br />

Table 28-1: Primary Packaging Tax Rates 2008 (weight-based)<br />

Packaging Packaging Packaging<br />

Denmark Denmark ( (€/kg) ( €/kg)<br />

Virgin Cardboard and Paper 0.13<br />

Recycled Cardboard and Paper 0.07<br />

<strong>International</strong> <strong>Review</strong> <strong>of</strong> <strong>Waste</strong> <strong>Policy</strong>: Annexes<br />

€/kg) 591 Ne<br />

Ne Netherlands Ne therlands ( (€/kg) (<br />

€/kg)<br />

0.06<br />

Virgin Plastics (except<br />

polystyrene and PVC) 1.74 0.36<br />

Recycled Plastics (except<br />

polystyrene and PVC) 1.04<br />

Filled Plastics (except<br />

polystyrene and PVC) 1.04<br />

Plastics (except polystyrene and<br />

PVC) UN-approved 1.39<br />

Polystyrene and PVC 2.73<br />

Aluminium 4.47 0.57<br />

Tinplate and Steel 1.24<br />

Tinplate and Steel, UN-approved 0.99<br />

Glass and Ceramics 0.25 0.05<br />

Wood 0.07 0.02<br />

Other Metals No comparable levy 0.11<br />

Bioplastics No comparable levy 0.18<br />

Other Materials No comparable levy 0.10<br />

€/kg) 592<br />

The scope <strong>of</strong> the schemes can also vary widely. In the Netherlands the scheme is<br />

believed to cover 95% <strong>of</strong> all packaging materials, whilst in Denmark only 20% <strong>of</strong><br />

packaging is covered within the scheme. 593 The Danish system covers products such<br />

591 The Danish Ministry <strong>of</strong> Taxation (2008) Packaging Tax Rates, consulted October 2008<br />

http://www.skm.dk/foreign/english/2087.html<br />

592 The Dutch Tax and Customs Administration (2008) Packaging Tax Rates, consulted October 2008<br />

http://www.belastingdienst.nl/zakelijk/verpakkingenbelasting/<br />

593 Ernst and Young Indirect Tax Alert, January 2008.

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