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

Figure 52-9: Correlation between Landfill Tax and Waste Landfilled
Source: Bartelings, H., P. van Beukering, O. Kuik, V. Linderhof, F. Oosterhuis, L. Brander and A.
Wagtendonk (2005) Effectiveness of Landfill Taxation, R-05/05, Report Commissioned by Ministerie
von VROM, November 24, 2005.
France (FR) also looks like the tax has had a pronounced effect relative to other EU
countries. However, the level indicated in this chart only relates to the level of tax that
is chargeable for waste deposited in legal landfill sites. There has historically been a
large quantity of waste deposited in unregistered sites in France, and this waste is
subject to a higher level of landfill tax (around 36 €). This and the regulatory ban on a
number of waste streams, has had the effect of reducing the quantity of municipal
waste to a lower level than in countries with a higher rate for licensed landfills e.g. the
UK.
The Netherlands (NL) has, what looks like, an over inflated landfill tax compared to
other EU countries whereby similar levels of municipal waste landfilled can be
achieved through lower rates. This is most certainly the case, but there has been a
relatively unique case in Dutch waste management. In the late 1980s the Dutch were
rebuilding their incineration capacity with much higher pollution control mechanisms
following a dioxin emissions scandal. Fiscal and regulatory measures were needed to
ensure that incineration capacity would be used, and hence, that the high investment
cost would not be wasted. A landfill ban on all combustible waste was implemented
and the landfill tax was escalated sharply between 1995 and 2003. A Dutch study
indicates that in the same period: 974
974 MNP (2005), Milieubalans 2005, Milieu- en Natuurplanbureau, Bilthoven.
776
29/09/09