Landfill levies
Topics on this page
- Overview
- Purpose of landfill levies
- Current landfill levy rates
- Increased levies for prescribed industrial waste
- Calculating the Landfill Levy and Recycling Rebates
- Lodging a Landfill Levy statement on-line
Overview
Landfill levies play an important role in providing funding assistance to establish waste management infrastructure, support education programs and the resourcing of the bodies responsible for waste planning and management in Victoria.
Levies apply to municipal, commercial and industrial and prescribed industrial wastes deposited onto land at licensed facilities in Victoria. The landfill levy structure reflects the difference in the magnitude of environmental risk posed by the different waste streams and also seeks to accommodate regional differentials.
Purpose of landfill levies
Landfill levies are used solely for the purposes of environment protection and fostering environmentally sustainable use of resources and best practice in waste management. They fund the activities of regional waste management groups (RWMGs), Sustainability Victoria and EPA, help to establish waste management infrastructure, industry waste reduction programs, education programs, regulatory controls and enforcement regimes. Levy funds are also allocated by the Treasurer and the Minister for Environment through the Sustainability Fund.
Levies also provide an incentive to minimise the generation of waste, sending a signal to industry that the Government supports efforts to develop alternatives to disposal to landfill.
Since the introduction of the landfill levy system, monies generated from the levies have significantly contributed to improve waste management throughout Victoria. A variety of programs and initiatives have been undertaken, including:
- substantial upgrading of kerbside recycling systems
- expanding household chemicals collections programs
- development and promotion of markets for recycled materials
- major studies into waste minimisation, handling and disposal, organics recycling and litter control
- community support projects.
Current landfill levy rates
One of the key purposes of the landfill levy is to provide additional and ongoing funding to support efforts by government, industry and the community to reduce waste. To this end, the landfill levy increases progressively each year. Increasing the levy progressively provides an opportunity for waste generators to investigate ways to reduce the amount of waste they generate and dispose of to landfill. A higher levy for disposal of commercial and industrial waste has been introduced, and levies continue to be charged at a lower rate in rural areas. The levies are set out in the table below (levies in $ per tonne).
| Municipal and industrial waste | Prescribed waste | ||||
|---|---|---|---|---|---|
| Rural | Metro and provincial | ||||
| Year | Municipal | Industrial | Municipal | Industrial | |
| 2001–2 | 2 | 2 | 4 | 4 | 10 |
| 2002–3 | 2 | 3 | 4 | 5 | 10 |
| 2003–4 | 3 | 5 | 5 | 7 | 14 |
| 2004–5 | 4 | 7 | 6 | 9 | 18 |
| 2005–6 | 5 | 9 | 7 | 11 | 22 |
| 2006–7 | 6 | 11 | 8 | 13 | 26 |
| 2007–8 | 7 | 13 | 9 | 15 | Refer to further increases for prescribed waste levies in separate table below |
| 2008–9 | 7 | 13 | 9 | 15 | Refer to further increases for prescribed waste levies in separate table below |
All landfill levy monies are paid into the Environment Protection Fund and the monies distributed in accordance with the Environment Protection (Distribution of Landfill Levy) Regulations 2002. This is a more flexible mechanism, which can respond to changing funding needs and requirements of the waste management bodies over time.
When the regulations were prepared, a regulatory impact statement 
(Adobe PDF file, 592KB) was produced. This provides more information on
the impact of the distribution of landfill levy funds.
Increased levies for prescribed industrial waste
The Environment Protection (Amendment) Act 2006 introduces increased and differential levies on the disposal of prescribed industrial waste (PIW) to landfill, to reflect the level of hazard posed by different categories of PIW. These increased levies take effect from 1 July 2007.
In January 2007, the Government also announced 
further increases to levies on disposal of PIW to take effect from 1 July 2008.
The levy increases seek to provide a financial incentive to industry to accelerate waste avoidance, reuse and recycling and will expand industry programs to reduce waste. Levy revenues will be reinvested in EPA programs to support industry to avoid the generation of PIW or to find safe reuse alternatives to disposal.
| Prescribed industrial waste disposed to landfill | Amount until 30 June 2007 ($/tonne) | Amount as at 1 July 2007 ($/tonne) | Amount as at 1 July 2008 ($/tonne) |
|---|---|---|---|
| Category A | Prohibited from disposal to landfill – levy does not apply | ||
| Category B – includes wastes from manufacturing industries and contaminated soils | 26 | 130 | 250 |
| Category C - includes wastes which pose a low hazard from manufacturing industries and contaminated soils | 26 | 50 | 70 |
| Packaged waste asbestos – levy remains as previously scheduled to encourage safe handling and disposal of asbestos | 26 | 30 | 30 |
Calculating the Landfill Levy and Recycling Rebates
EPA Publication 332.1 – Calculating the Landfill Levy and Recycling Rebates (Adobe PDF file, 370KB) describes the methods that landfills subject to the levy must use to calculate landfill levy payments on a quarterly basis.
Lodging a Landfill Levy statement on-line
EPA Victoria has recently developed an on-line landfill levy lodgement application. All landfill licensees have been provided with a user name and password, which will enable access.
The on-line lodgement application will guide the user through the steps required to lodge a landfill levy statement with the EPA. The information required to complete an on-line landfill levy statement is identical to the paper version. Users should note that the application also provides the ability to save and print a statement for your internal approval processes prior to final lodgement.
Please note, in instances where no waste was received during the reporting period, it is important that users lodge a nil statement with the EPA. The on-line application will accept zero tonnage amounts for this purpose.
Non-weighbridge sites
The on-line landfill levy application accepts tonnage entry only. Sites that do not have a weighbridge will need to convert volume to mass using an EPA approved method. A conversion tool 
( Microsoft Excel file, 8759KB ) has been provided to assist in this process.
Please note: When attempting to open the Microsoft Excel conversion tool file (using the link above), a message may appear asking whether or not you would like to open the application using macros. In order for the application file to function properly, select 'Yes'. When saving the file, the file name will have to be saved as 'V2M Conversion tool v8.0.xls' in order for the Excel application to work properly.
Where can landfill operators go for support or further information?
In addition to the guidance information provided throughout the application, there is also assistance available via email: landfill.levy@epa.vic.gov.au, and on the landfill levy hotline: (03) 9695 2850.
Levy payments
Once you have completed your on-line statement you will be provided with instructions on how to make a payment. Payment options will include electronic fund transfer (preferred method) or cheque.
Log on to the on-line landfill levy lodgement application.
Contact details
EPA Victoria
GPO Box 4395
Melbourne Victoria 3001
Telephone: (03) 9695 2722
Fax: (03) 9695 2610
Email EPA