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

authorities work jointly on a strategy, it seems likely that they will be able to ‘trade’
their obligations in respect of recycling and energy from waste).
This instrument is discussed in more detail in Annex 55.0.
52.2 Where Have the Policies Been Applied, and Why?
52.2.1 Waste Taxes
There are many waste taxes in place around the world, though mostly to be found in
Europe. A number have been in place for many years, but many countries outside of
the EU have just implemented, or are about to implement, such policies. The only
non-EU countries found to have had a policy in place for a number of years are
Norway and Australia, with Norway being heavily influenced by EU policy
developments.
The basis for, and levels of, waste taxes vary from country to country. The basis for
taxation is usually weight, and in the case of some incinerator taxes, levels of
emissions of specified pollutants.
Where landfills are concerned, most taxes are set on a ‘per tonne’ basis. In Europe,
landfill tax levels vary from €0 per tonne to around €85 per tonne. Some countries
opt for a two tier structure whereby there is a differentiation between inert wastes,
and active, or combustible, wastes, the latter being a net contributor to global
methane emissions if left to degrade anaerobically in landfill.
Incineration taxes range from €3 per tonne to €49 per tonne, though several taxes
are not set with the tonnage as the tax base.
In Europe, some of the policies mentioned in this section have been developed partly
in response to the Landfill Directive, though several countries have taxes which predate
the Directive. 898 In those countries with such policies in place for a longer period
of time, motivations have included:
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• diminishing landfill void space;
• problems with old landfills (and the desire to generate revenues to address
these);
• internalisation of externalities;
• incentivising a move, in the management of waste, up the hierarchy;
• shifting relative prices between landfill and incineration (in favour of
incineration); and
• arguably (though this is not often so baldly stated), as the taxes have bedded
in, revenue raising for the Finance Ministry concerned.
898 Directive 1999/31/EC on Landfill of Waste.
International Review of Waste Policy: Annexes