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

Common to these policies is a desire to discourage disposal of (untreated) waste to
landfill.
Not all countries with landfill taxes have chosen to implement incineration taxes.
However, no country with an incineration tax in place does NOT also have a landfill
tax, and this is set, in all countries, at a higher rate than for incineration.
Notwithstanding this point, and reflecting the discussion above, it is by no means
clear that such a treatment is justified on environmental grounds in an unequivocal
manner, especially if what is landfilled is pre-treated to render it less problematic in
the landfill. Following the increased attention on GHG emissions (due to climate
change impacts), and recognising that the emissions from incinerators can vary in
line with input materials and with the nature of flue gas treatment used, incineration
taxes are now emerging which seek to directly address these externalities.
52.2.2 Regulations and Bans
Many countries also operate bans and restrictions. Typical targets for landfill bans
are:
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• Source segregated materials;
• Biodegradable wastes;
• Combustible wastes
• Household waste; and
• Municipal waste.
Most restrictions of interest to this study (excluding those of a more technical nature)
relate to the biodegradability of waste sent to landfill, sometimes allied to a restriction
on the calorific value of waste that may be landfilled. These are in place in Austria,
Germany, Finland and Italy, whilst the UK includes measures to assess the
biodegradability of waste under the LASs (see below).
52.2.3 Landfill Allowances
The only landfill allowances schemes are those of the devolved administrations of the
UK. These apply to biodegradable municipal waste, with the quantity allowed to be
sent to landfill restricted in line with allowances issued to WDAs. The biodegradability
of waste landfilled is assessed through an accounting mechanism which is based
around an estimate of the biodegradability of municipal waste, and the
biodegradability of specific components of waste which are dealt with through
recycling and composting.
52.2.4 Country Specific Characteristics: Summary
The policies in place vary from country to country. Table 52-1 highlights which policies
are in place in which country.
Note that the rates for commercial and industrial wastes are the same as for MSW in
most countries.
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