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

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Table 28-2: The Organisation <strong>of</strong> the Danish Packaging Tax<br />

Transposition <strong>of</strong> directive into national<br />

legislation<br />

501<br />

Activity Activity<br />

Responsible Responsible body<br />

body<br />

Monitoring <strong>of</strong> meeting targets (national +<br />

directive)<br />

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

Ministry <strong>of</strong> the Environment (Danish EPA)<br />

Danish EPA<br />

Monitoring and control <strong>of</strong> compliance Danish EPA/Local authorities<br />

Information on management <strong>of</strong> packaging<br />

waste<br />

Local authorities and Dansk Retursystem<br />

Supplier <strong>of</strong> packaging data Danish EPA<br />

Collection Collection <strong>of</strong> <strong>of</strong> packaging packaging waste:<br />

waste:<br />

— from households<br />

Local authorities and Dansk Retursystem<br />

(disposable beverage packaging)<br />

— from industry/commerce Mainly private operators<br />

Recycling and treatment <strong>of</strong> packaging waste<br />

Expenditure on packaging system covered by<br />

Source: EEA Report No 3/2005<br />

Private operators (recycling) and local<br />

authorities (treatment)<br />

Local authorities (via fees paid by<br />

households) and private enterprises<br />

28.4 Pre-implementation / Evaluation Studies Available<br />

In Denmark, the modern version <strong>of</strong> the packaging tax (post 2001) was conceived<br />

from the Danish Action Plan for <strong>Waste</strong> (1993-1997). This action plan called for an<br />

assessment <strong>of</strong> the possibilities for taxing packaging as a means <strong>of</strong> influencing<br />

consumer behaviour. 596 Alongside this, there was also a desire to examine the<br />

environmental impact <strong>of</strong> different types <strong>of</strong> packaging and relate the levy to those<br />

findings.<br />

Before implementation <strong>of</strong> the modern version <strong>of</strong> the levy in Denmark, initial studies<br />

were conducted in 1993/94 to assess the feasibility <strong>of</strong> the packaging tax. 597 These<br />

initial studies concluded that the levy was not to be taken forward due to poor data<br />

and a lack <strong>of</strong> methodology for developing a comprehensive, environmentally<br />

beneficial, taxation system. In addition, it was perceived that the administrative<br />

burden <strong>of</strong> the tax was too high.<br />

596 ECOTEC in association with CESAM, C. U. (2001) Study on Environmental Taxes and Charges in the<br />

European Union and its Member States, Final report for the European Commission, April 2001<br />

597 Ibid.

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