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

introduction of the ecotax. When the state structure was finalised, the
implementation of the ecotax was postponed and the measures were weakened
somewhat, as the green parties did not constitute any part of the ruling majority.
Levies have been applied with some caution in order not to upset unduly the producer
sectors, and so as not to increase costs to the consumer too dramatically.
The federal ecotax law introduced an environmental tax on 6 product groups:
beverage packaging, single use cameras, batteries, industrial packaging containing
inks, glues and solvents. Initially pesticides, plant based pharmaceuticals, and paper
and cardboard were included as well. However, beverage packaging and paper and
cardboard were initially exempt on the condition that strict recycling targets were met
by industry.
In 2003, the exemption for disposable beverage packaging came to an end and the
concept of an eco-premium was introduced to generate a sufficient price difference
between reusable and non-reusable packaging. Re-usable packaging enjoyed a VAT
reduction from 21% to 6%, resulting in a lower price for the consumers.
In 2005, the VAT differential was abolished and since 2006, all beverage packaging
(including re-usable packaging) has been the subject of a levy, although the levy for
re-usable packaging is considerably lower, at €1.4 per hectolitre re-usable packaging,
than the levy for non re-usable packaging, at €9.9 per hectolitre.
In 2007 environmental levies were introduced for products that cause exaggerated
CO2 emissions in their production process. The measure was considered by the public
as a way to solve problems in the national budget of 2008 and not as an
environmental measure, as the taxes were not expected to shift consumption
patterns. It was therefore withdrawn, except for taxes applied to some more symbolic
and visible issues such as plastic bags, single use cutlery and household foil, where
there is expected to be an effect on the market.
30.3 Key Organisations Involved in Implementation and
Management
The federal government is the only competent authority for product regulation and
taxes. In the Ordinary Law of 1993 on Changing the Belgian State Structure,
regulating the ecotax, reference is made to recycling targets and acceptable waste
treatment methods, referring to the independent waste legislation in the three
Belgian regions. 609
The ecotax law needs to be implemented by Royal Decisions and Ministerial
Decisions. The Decisions need to be endorsed mutually by the Minister of Finances
609 Gewone wet van 16 juli 1993 tot vervollediging van de federale staatsstructuur, Boek III
Milieutaksen.
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