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

The objectives of the waste tax are the prevention of waste production and the
material and energy recovery from waste. The tax is calculated on the basis of the
weight of the waste disposed at landfills or at incineration plants without energy
recovery. The law also established a tax level between a minimum and maximum. For
the first year (1996) the tax level was applied at the minimum level: this tax level is
applied in every case in which the competent regional administration has not yet
implemented a landfill tax. Currently there is a tax on MSW only, and can be set
between 10€ and 50€. At least 20% of the tax revenue is required to be used by the
local administration (the region) to finance environmental projects, such as:
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1. Waste prevention;
2. Projects on recycling and recovery of materials and energy from waste;
3. Reclamation of contaminated sites and abandoned industrial sites;
4. Recovery of degraded sites;
5. Financing of the regional environmental protection agencies; and
6. Institution and maintenance of protected natural areas.
Only 10% of revenues are destined for the Provincial Government.
The detailed structure of the tax is delegated to the competent regional
administrations, which have the possibility to change three important elements:
1. The tax level;
2. The types of waste to which the tax applies; and
3. Then uses to which the tax revenue will be devoted.
Some regions have established – through regional acts – an increase in the tax if
targets for separate collection are not achieved.
The aim of the landfill ban is to divert certain waste streams from landfill to other
options, and to decrease the amount of waste landfilled. The material streams that
are included are mainly as prescribed under the Landfill Directive, but also include
the following:
� Waste containing or contaminated by PCBs, PCTs, and the like with
concentrations > 25 ppm;
� Waste containing or contaminated by PCDD or PCDF, with concentration > 10
ppb;
� Waste containing Ozone layer depleting substances;
� Waste containing substances from research activities, with unknown effects
on human health and the environment;
� Waste with a Calorific Value > 13,000 kJ/kg, from 1/1/2007, however this
was later postponed.
A particular aspect of the Italian taxation policy is that once the policy had been
implemented regional offices are able to increase the tax level within bands initially
set by central government to suit local circumstances. This gives an indication of the
awareness of local issues and an ability to act flexibly at regional level.
International Review of Waste Policy: Annexes