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

Table 52-6: Effectiveness of Waste Taxes in European Member States
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Country Country
Country
Denmark High
29/09/09
Landfill Landfill
Landfill
Diversion Diversion
Diversion
Austria Medium
Finland
Belgium –
Flanders
Low /
Medium
High
Tax Tax Tax Effectiveness
Effectiveness
Effectiveness
There are a number of strong incentives to incinerate waste in
Denmark. These are in place because incineration was chosen
as a preferential method for generating energy in comparison
to fossil fuel based processes. A landfill ban on all combustible
materials is in force and price ceilings on the sale of heat have
been set so that EfW is more cost effective. It is difficult to say
which factor (including the tax) has had more effect, but it is
clear that the Danish system is unique.
However, this was reported as ‘the result of a comprehensive
waste reduction policy with several elements, including the
waste tax’, and that much of the reduction had come from
unregulated areas.
The tax has had a clear effect on the level of technologies at
landfill sites, but the 30% reduction in municipal waste
between 1989 and 1999, could well have been attributed to
other regulations and an increased awareness of recycling and
composting.
The waste disposal policies in Finland are, like in Denmark,
designed to provide a secure supply of waste to EfW plants.
Combustible waste must be source separated and is also
banned from landfilling. Up until 2003, when the level of the
tax was low (27 €) there was doubt as to the quantifiable effect
of it having any bearing on the reduction in waste landfill that
was observed. No evidence was found to show what has
happened since the tax was subsequently increased to (40 €).
It is therefore not possible to clearly state the result of the tax
in isolation, but it is likely that the mix of policies have diverted
waste from landfilling to recycling and incineration.
The amount of waste being disposed of in landfills decreased
from 52.6% to 16.3% between 1991 and 2003. The amount of
waste generated per annum has actually started to decline
since 2003. The complex system of differentiated taxes and
bans has been highlighted as being responsible for this
decrease, but that major factors that have contributed to the
diversion of waste from landfill (mainly to recycling) are - the
widespread availability of separate collection facilities and the
application in almost all Flemish municipalities of some kind of
differentiation in waste collection charges.
Source: Adapted from 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