Waste

Landfill and prescribed waste levies


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Since the introduction of the landfill levy system, monies generated from the levies have significantly contributed to improved waste management throughout Victoria. A variety of programs and initiatives have been undertaken, including:

  • substantial upgrading of kerbside recycling systems
  • 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.

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. Landfill levies create an incentive for waste generators to investigate ways to reduce the amount of waste they generate and dispose of to landfill.

From 1 July 2015 the municipal and industrial rates are based on fee units, as set out in Schedule DA of the Environment Protection Act 1970, as shown below.

Fee units payable as landfill levy from 1 July 2015

Date when waste is deposited Amount payable for each tonne deposited (in fee units)
Schedule C (metro and provincial) premises Non-Schedule C (rural) premises
Municipal waste Industrial waste Municipal waste Industrial waste
On or after 1 July 2015 4.45 4.45 2.23 3.90

A fee unit is defined in the Act as follows: ‘fee unit means a fee unit calculated in accordance with section 5(3) of the Monetary Units Act 2004’.

The value of a fee unit is set by the Treasurer of Victoria for each financial year.

Schedule C premises are those within municipal districts listed under Schedule C of the Environment Protection Act, previously referred to as ‘metro and provincial’. Non-Schedule C premises are those previously referred to as ‘rural’.

Note that prescribed industrial waste levy rates will be unchanged on 1 July 2016.

Prescribed industrial waste levy rates

The Environment Protection (Amendment) Act 2006 introduced 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.

The PIW levy seeks to provide a financial incentive to industry to accelerate waste avoidance, reuse and recycling, and will expand industry programs to reduce waste. Levy revenues are being reinvested in EPA programs to support industry to avoid the generation of PIW or to find safe reuse alternatives to disposal. The current prescribed industrial waste levies have not risen since 1 July 2009.

Prescribed industrial waste disposed to landfill Amount ($/tonne)

Category A

Prohibited from disposal to landfill. Levy does not apply

Category B – includes wastes from manufacturing industries and contaminated soils

250

Category C – includes wastes which pose a low hazard from manufacturing industries and contaminated soils

70

Packaged waste asbestos – levy remains as previously scheduled to encourage safe handling and disposal of asbestos

30

Lodging a landfill levy statement

Landfill owners must submit quarterly and annual statements to EPA, declaring the amount of waste received. These statements determine the levy amount payable.

Landfill levy statements are submitted via the EPA Interaction Portal.

Please note that, if no waste was received during the reporting period, it is important to lodge a nil statement with EPA. The online application will accept zero tonnage amounts for this purpose.

Once you have successfully lodged a landfill levy statement you will be given instructions on how to make a payment. Payment can be made by electronic funds transfer (preferred) or cheque.

If you need help in lodging a landfill levy statement, refer to our Portal help sectioncontact EPA or call on 1300 372 842 (1300 EPA VIC).

Calculating volumes and levies

Calculating the landfill levy and recycling rebates (publication 332) describes the methods that landfills subject to the levy must use to calculate landfill levy payments on a quarterly basis.

To improve our support to landfill operators in complying with the regulations, we have developed a revision of Calculating the landfill levy and recycling rebates guidelines. If you would like to provide comments about this draft, please email the Landfill Levy Team at landfill.levy@epa.vic.gov.au by 5.00 pm on 22 September 2016.

The online 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. Download a conversion tool (Excel 8.55MB) to assist in this process.

Please note: When attempting to open the Microsoft Excel conversion tool file, 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 must be ‘V2M Conversion tool v8.0.xls’ for the Excel application to work properly.

Where can landfill operators go for support or further information?

For help in submitting a landfill levy statement, please refer to the Portal help section of our website or call 1300 372 842 (1300EPA VIC).

Historical landfill levy rates

Municipal and industrial waste ($/tonne)

Rural Metro and provincial
Year Municipal Industrial Municipal Industrial
2011–12 22 38.50 44 44
2012–13 24.20 42.40 48.40 48.40
2013–14 26.60 46.60 53.20 53.20
2014–15 29.30 51.30 58.50 58.50

Page last updated on 2 Sep 2016