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

30.5.1.4 Destination of the Revenue Collected.
The ecotax is an excise levy for which the revenue is not ear-marked for
environmental or other purposes. The revenues are destined for the Belgian federal
treasury. For this reason, the regulatory aspect of the tax and the lack of ear-marking
makes that the instrument most attractive in times when budgetary shortages
emerge and increasing other taxes becomes unpopular.
30.5.2 Links with Producer Responsibility
Ecotaxes can be avoided for batteries and for single use cameras if a functioning
collection system can be set up that reaches specific targets in terms of collection
efficiency, and ensures that the treatment of the waste takes place in facilities which
are considered to deploy Best Available Techniques, as defined on a regional basis.
30.5.2.1 Single Use Cameras
For single use cameras the levy of €7.44 /camera can be avoided if a collection
system ensures that at least 80% of the cameras collected by the photo development
laboratories are reused, or recycled in Belgium, or abroad.
30.5.2.2 Batteries and BEBAT
For batteries 613 the levy of €0.5 /battery can be avoided if a deposit system is
applied, or if a collection system is already established. No deposit system has been
realised in Belgium. The collection system was established right from the outset of
the ecotax legislation, following the establishment of BEBAT (see Section 30.5.2.2).
Ecotax and the later imposed EPR and take-back obligation, are effectively reinforcing
each other (see also Sections 15.3.3, 15.5.3 and 15.6.3). The ecotax was introduced
in 1993, while the take back obligation dates from 1997.
Batteries were to be exempted from the ecotax once a (first voluntary) collection and
recycling scheme was set up, under the condition that the system had to be financed
by the battery industry, and that following target percentages for recycling had to be
met:
520
� For the year 2002: 60 %;
� For the year 2003: 62.5 %; and
� For the year 2004 and subsequent years: 65 %
All batteries need to be treated in accordance with best available techniques for
disposal or recycling, in accordance with the regional legislation. Accordance with the
take-back obligations included in VLAREA and in the MBO (see Section 15.3.3) also
needs to be undertaken. The collection percentages are raised to 75% and a recycling
percentage of 65% is introduced.
613 Excl accumulators in cars.
29/09/09