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

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implemented to make treatment options that are more environmentally
damaging more expensive.
� Denmark: There has been a general waste tax operating in Denmark for over 2
decades now. It is differentiated so that landfilling is expensive, incineration is
less expensive and recycling is untaxed. Since the implementation of the
waste tax, a ban on landfilling combustible waste has also been introduced.
The overall aim is to promote the use of waste as a source of energy for the
extensive public owned district heating systems.
� France: There is a general pollutants tax in force in France that includes
landfilling of waste. Less tax is payable at landfills with environmental
certifications, and more is payable at unlicensed sites. A landfill ban was
introduced due to the slow effect of the tax policy, and covers several
hazardous waste streams, and all biodegradable waste.
� The Netherlands: Landfill bans and a tax were implemented concurrently with
the aim to reduce waste sent to landfill and support capacity of the State’s
incinerators. The instruments are specifically designed to target combustible
waste so that as little as possible is landfilled.
� Norway: A waste disposal tax was introduced in Norway to reduce methane
emissions from landfill and incentivise the recovery of energy produced during
incineration. Environmental objectives are supported by incentivising methane
gas capture at landfills and increasing pollution control technology on
incinerators through a pollutant based taxation system.
� Sweden: There have been a range of policies applied in Sweden over time. The
first was a landfill tax to reduce the amount of material landfilled. Following
this, a ban on landfilling combustible wastes was introduced to reduce
environmental burdens and promote resource efficiency. A few years later a
landfill ban on compostable waste was introduced, but exemptions are in
place for waste with a Total Organic Content (TOC) of less than 10%. The
Swedish energy policy heavily incentivises the use of waste as a source of
energy for district heating systems. Most plants were operating in a heat only
mode, so in 2006 an incineration tax with differentiable rates was introduced
to give plants generating electricity as well a competitive advantage, but also
overall to further promote materials recycling and MBT treatments.
� Czech Republic: All waste landfilled is subject to a basic rate of tax and there is
a higher rate for any hazardous waste. There are also bans on the landfilling of
paper and all BMW.
� Estonia: There is a tax levied on all waste landfilled. This is expected to rise
sharply over the next few years. A ban on unsorted municipal waste is also
expected from 2008.
� Slovakia: There is a slightly different landfill taxation system in place in
Slovakia which would incentivise municipalities to implement separate
collections systems for recyclables. The level of taxation decreases
incrementally as up to 5 separate waste streams are separately collected in
the relevant area. So a municipality that separately collects 5 components will
International Review of Waste Policy: Annexes