On 1 July 2021, the term ‘waste levy’ replaced ‘landfill levy’. A waste levy must be paid for all wastes that are received at licensed landfills.

One of the key purposes of the waste levy is to help reduce waste. Waste levies encourage waste generators to look for ways to reduce the amount of waste they generate and send to landfill.

Key waste levy changes

Changes to the waste levy program from 1 July 2021 include:

  • waste levy statements must be submitted quarterly
  • the statutory timeframe for payment of the waste levy is 64 business days after the end of the relevant period for which the waste levy is calculated
  • priority waste that is soil is no longer an allowable rebate
  • the waste recovery rebate can only be claimed for waste transferred for resource recovery within three months of the waste being received.

Waste levy rates

The waste levy rates are based on the fee value and units, in Schedule 2 of the Environment Protection Act 2017, shown in Table 1.

The Act defines a fee unit as, ‘a fee unit calculated per section 5(3) of the Monetary Units Act 2004.’

The Treasurer of Victoria sets the value of a fee unit for each financial year.

Table 1: Waste levy rates for the financial year 2021

Date when waste is received Amount payable for each tonne received ($/tonne)
Prescribed municipal (metro) premises Non-prescribed municipal (rural) premises
Municipal waste Industrial waste Municipal waste Industrial waste
2021-2022 105.90 105.90 52.95 93.19

Definition of prescribed premises in Table 1 

Prescribed municipal premises are those within municipal districts listed under section 52 of the Environment Protection Regulations 2021. This was previously known as ‘Schedule C and metro’. Non-prescribed premises are those previously known as ‘Non-Schedule C and rural’.

Priority waste levy rates

On 1 July 2021, the term ‘priority waste’ replaced ‘prescribed industrial waste’.

The priority waste levy aims to provide a financial incentive to encourage industry to:

  • find ways to avoid creating priority waste
  • find safe alternatives
  • expand programs to reduce waste.

To further support industry to do this, EPA reinvests money raised from the priority waste levy into EPA waste programs.

All priority wastes that are received at the landfill are to be classified. Different levy rates apply to priority wastes as shown in Table 2.

Table 2: Priority waste rates 1 July 2021 to 30 June 2022 (2021–22)

Priority waste received at a landfill premises Amount ($/tonne)
Category A Landfill is prohibited to receive waste. Levy does not apply
Category B – includes wastes from manufacturing industries and contaminated soils. 257.76
Category C – includes wastes that pose a low hazard from manufacturing industries and contaminated soils. 105.90
Category D – industrial waste that is soil 105.90
Soil containing asbestos 30.96
Packaged waste asbestos
30.96

Waste levy rates and fee units 1 July 2022 to 30 June 2023 and from 1 July 2023

Table 3: Municipal waste and Industrial waste

Date when waste is received Amount of waste levy payable under section 145(1) of the Environment Protection Act 2017 for each tonne of waste received
Premises in prescribed municipal districts Premises that are not in prescribed municipal districts
Municipal waste Industrial waste Municipal waste Industrial waste
2022–23
125.90 125.90 62.95
110.79
2023–24
8.13 fee units
8.13 fee units
4.06 fee units
7.15 fee units

Note: The regulations may prescribe municipal districts that are subject to a higher waste levy payable for each tonne of municipal waste or industrial waste that is received.

Table 4: Priority waste levy

Date when waste is received Amount of waste levy payable under section 145(2) of the Environment Protection Act 2017 for each tonne of waste received
Soil containing asbestos Packaged waste asbestos Category
B waste
 
Category 
C waste 
 

Category 
D waste
2022–23 2.06 fee units 2.06 fee units 17.15 fee units
125.90
125.90
2023–24
2.06 fee units
2.06 fee units
17.15 fee units
8.13 fee units
8.13 fee units

Note: There is no amount of waste levy payable for receiving Category A waste as receiving Category A at landfill is prohibited.

The regulations may prescribe an amount payable as the waste levy for each tonne of priority waste (other than Category B waste, Category C waste, Category D waste or packaged waste asbestos) that is received.

Submitting a waste levy statement

Permission holders must submit quarterly levy statements to EPA, declaring the amount of waste received. These statements determine the levy amount payable.

Permission holders must use the EPA Portal to submit waste levy statements.

Where the permission holder has not received waste during the reporting period, they are still required to lodge a nil statement with EPA. The online application will accept zero tonnage amounts for this purpose.

Find out how to submit your waste levy statement in the EPA Portal.

How often to submit waste levy statements

From 1 July 2021, under the Environment Protection Act 2017 and Environment Protection Regulations 2021, the permission holder is required to submit a waste levy statement each quarter of the financial year. This includes claiming an allowable rebate for that quarter.

When you must pay the waste levy

From 1 July 2021, you must pay the waste levy within 64 business days after the end of the relevant period for which the waste levy applies.

Once you have successfully submitted your waste levy statement, a copy of the statement will be emailed to the nominated contact person and signatory. It will include your payment details. Payment can be made by electronic funds transfer (EFT), BPAY or credit card.

Waste levy rebates

From 1 July 2021, the term ‘allowable rebate claim’ replaces ‘recycling rebate claim’.

An allowable rebate on the waste levy may be claimed where a permission holder can demonstrate:

  • the waste received is removed from the landfill premises, and
  • the waste was then transferred to a resource recovery facility authorised to accept the waste, and
  • this happened within three months of waste receipt.

Under the Environment Protection Regulations 2021, there will no longer be a rebate for:

  • priority waste that is soil as per Regulation 46 (2)(a)
  • recovered waste that is removed more than three months after being received at the landfill premises.

Municipal waste from resource recovery

From 1 July 2021, municipal waste that is received at a resource recovery facility and is then transported to a permission landfill will be classified as industrial waste. The municipal waste levy will still apply to waste of a municipal origin where the permission holder can demonstrate that the waste was collected from a municipal source.

You can demonstrate the waste is of municipal origin by maintaining records you receive from the resource recovery facility.

Calculating waste levy

Guideline – Calculating waste levy and allowable rebate claim (publication 332) provides the methods that permissioned landfills subject to levy must use to calculate waste levy payments each quarter.

Historical landfill levy rates

Table 5: Landfill levy rates

Municipal and industrial waste ($/tonne)

Rural Metro and provincial
Year Municipal waste Industrial waste Municipal waste Industrial waste
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
2015–16 30.42 53.20  60.70  60.70 
2016–17 31.09  54.37  62.03  62.03 
2017–18 31.71 55.46 63.28 63.28
2018–19 32.22 56.36 64.30 64.30
2019-20 33.03 57.76 65.90
65.90
2020-21
33.03
57.76
65.90
65.90

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Reviewed 14 December 2021