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as drinks, oils, vinegar, sauces, dairy products, detergents, paints, cosmetics and pet<br />

food. 594 Currently the levy does not cover other items such as general foodstuffs and<br />

household goods and only applies to retail containers up to 20 litre capacity. 595<br />

The rates for beverage packaging in Denmark implied by the above levies are shown<br />

in Figure 28-1.<br />

Figure 28-1: Tax on Beverage Packaging in Denmark<br />

Source: Christian Fischer (2008) Producer Responsibility Schemes Versus Deposits<br />

and Taxes- Danish Experiences, PRO Europe Congress, 15 May 2008<br />

28.3 Key Organisations Involved in Implementation and<br />

<strong>Management</strong><br />

In both Denmark and the Netherlands, the Ministry for Taxation is responsible for<br />

setting the levy and recovering the funds from the scheme. An Environmental<br />

Protection Agency is normally responsible for the monitoring <strong>of</strong> the data relating to<br />

the scheme, whilst the initial legislation forming the scheme normally originates from<br />

the Ministry <strong>of</strong> Environment.<br />

Key organisations in the Danish implementation are shown in Table 28-2.<br />

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

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

595 Ibid.<br />

500<br />

29/09/09

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