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

Table 52-1: Summary of Measures by Policy Approach (MSW)
Country Country
Landfill Landfill Tax Tax
Incineration Incineration Incineration Tax Tax
Landfill Landfill Ban
Ban
Year Year Year of
Tax Tax Rate Rate (MSW,
(MSW, Date Date of
of Tax Tax Rate Rate Rate (MSW,
(MSW, (Date (Date of of Announcement)
Announcement)
Implementation
Implementation
Implementation €/tonne)
€/tonne) Impleme Implementation
Impleme Impleme ntation
€/tonne
€/tonne Date Date of of Implementation
Implementation
South Australia 1993 10.8
Western Australia 1998 3.4
New Zealand 2008 4.3 ($10) 899
Austria 1989 87/26 900 1996 7 2004
Finland 1996 30 2005 901
Germany 2001
Hungary 2000
Italy 1996 26902 2003/
2007
Belgium-Flanders 1987 60 7 2005
899 Calculated using an exchange rate of 0.430524 on 24/04/2009.
733
International Review of Waste Policy: Annexes
Scope Scope of of Ban
Ban
Biodegradability and
other criteria
Biodegradable and
compostable waste
Biodegradability and
other criteria
Biodegradability and
other criteria
Unsorted wastes
Sorted and non-sorted
wastes for recovery
Combustible residual
fraction from sorting
900 The €87 per tonne figure was applied for untreated MSW and is now more or less moribund. The €26 per tonne is for material which has undergone
mechanical biological treatment. For MSW to be treated thermally the tax is €7 per tonne which results in a broadly equal position between MBT and
incineration when one considers that the tax applies to the landfilled output from the MBT process, not the input. If 25 – 30 % of the plant input is landfilled,
then the tax on MBT broadly equates to that on incineration.
901 This ban is in revision at present
902 Highest rate is given. Lowest rate set regionally can be €10.