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

52.12 Waste Taxes and Bans (C&D waste)
The compositional and arisings data for the Construction and Demolition sector is
poor and thus there are limited studies to draw on for relevant information.
Table 52-7 below indicates that the taxation mechanisms vary significantly between
countries. For example, some keep the same rate as for MSW / C&I, some have
separate rates for C&D wastes specifically, others differentiate the inert fraction and
several do not indicate any specifics at all.
52.13 Environmental Benefits
The environmental benefits from waste prevention of C&D wastes stem from where
re-use is promoted either on-site or at sites much closer than landfills. The dominant
factor here being the emissions associated with the transportation of the high
volumes and weight of materials. The actual switch away from landfill is not very
relevant here as there are very small quantities of rapidly degrading materials (i.e.
food waste) disposed of in the waste stream, hence methane emissions will be
negligible. Waste volumes from the C&D sector are obviously going to be linked to the
amount of construction activity occurring. Thus any trends in waste arisings must be
considered with this in light.
The only evaluation information additional to that discussed in Section 46.0 which
included any analysis of the impact of landfill taxation on C&D wastes concluded the
following: 995
790
� In England the waste stream which has been most affected by the tax has
been C&D;
� The pre-tax gate-fee for inert wastes was of the order £0-2 (0-3.2€) per tonne.
So in percentage terms, the introduction of the tax at £2 (€3.2) has had a
significant effect (>100% increase);
� After a survey of operators was conducted, post-implementation, the total
volumes of material landfilled appeared to drop considerably, however the
preliminary data was thought to be of low quality;
� The arrival of the tax has seen the further development of an industry recycling
materials suitable for (re)use in construction (previously this was noticeable
principally in areas where landfill void space was scarce). Alongside the tax,
other initiatives may also have assisted in this development; and
� In Austria the Construction industry will clearly be strongly affected by this
waste tax in terms of volume of waste being produced, however the rate for
demolition waste is low and therefore the burden should be acceptable.
Particularly in the case of construction materials, the waste tax may have been
important in promoting recovery and reuse. 996
995 ECOTEC (2001) Study on the Economic and Environmental Implications of the use of Env. Taxes &
Charges in the EU.
29/09/09