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

It is illuminating to note that in all those countries which the EEA categorises as
having ‘high incineration rates’ that incineration is subject to a tax. However, as the
Table also indicates, in all cases, taxes on landfill are higher and /or bans on
landfilling certain materials are in place. It is also interesting to note that in many
nations with landfill bans in place, landfill taxes are also in place, and are at high
levels. The UK has argued against the deployment of an incineration tax on the basis
that incineration is likely to be required to meet landfill directive targets. This position
seems not to adequately appreciate that a tax on incineration is entirely consistent
with the deployment of incineration, with incineration made more likely where the
policy instruments affecting landfilling (e.g. differential tax rates, or the deployment of
bans on landfilling) tip the economic and regulatory balance firmly in favour of
incineration.
Figure 52-1 shows the level of taxes for landfilling of non-inert materials in Europe (as
well as increases already planned).
Figure 52-1: Current and Planned Increases in Non-Inert Landfill Taxation in Europe
Landfill Tax (€ per tonne)
735
90
80
70
60
50
40
30
20
10
0
Netherlands
Belgium (Fl)
Denmark
International Review of Waste Policy: Annexes
UK
Sweden
Norway
Belgium (Wal)
Finland
Austria
Country
Italy
Ireland
Czech Republic
Landfill Tax (Euro/tonne) Planned increases
Source: Table 52-1: Summary of Measures by Policy Approach
Spain - Catalonia
A brief summary of the policy mechanisms will be described in the same order
presented in Table 52-1. This is to so that interesting factors can be easily drawn out
and used to weigh up the different instruments in use. Detailed descriptions for all
the countries concerned follow this in Sections 52.2.4.1 to 52.2.4.20.
� Australia: Both Southern and Western Australia have landfill taxes in place.
Southern Australia levies the tax depending on whether the waste is
Swiss
France
Estonia
Slovakia