Waste levy assessments
Landfill operators must pay a waste levy for each tonne of waste received at landfills. This is a requirement under section 145 of the Environment Protection Act 2017(opens in a new window).
Landfill operators must submit a waste levy statement quarterly. The statement determines the levy amount they must pay.
Every year, we assess the waste levies paid and initiate audits on selected landfill sites. We do this to make sure the correct waste levies are paid.
We select sites across Victoria after a risk-based analysis. We assess their statements and supporting information. We audit every site at some point.
To make sure landfill operators meet their levy obligations, we look at:
- how they calculate their levy
- whether they're following the correct procedures
- whether they're maintaining adequate supporting evidence.
When the assessment and/or audit has been completed, we issue a notice of assessment. This notice describes the outcome and any identified discrepancies to the landfill site. It also advises of any levy underpayment or overpayment. We do this under section 151 of the Act.
Common findings
There are common findings across our assessments and audits that landfill operators should be aware of. These findings include:
- insufficient evidence to support allowable rebates and demonstrate compliance with legislative requirements – specifically:
- evidence of the type and quantity of waste removed from the landfill premises for recycling
- evidence of the dates of receival and removal
- no standard procedures or acceptable methods for determining the weight of waste when the weighbridge fails
- internal adjustments made to the weighbridge data for levy calculation which are not clear from the data provided
- inadequate tracking and management of waste materials used for landfill cell and haul road construction
- inadequate practices in classifying waste types
- procedures for accepting priority waste that make it difficult to correlate:
- waste transport records
- weighbridge records
- supporting classification reports
- inaccurate records on the original source (municipal or industrial) of transfer station waste
- missing and/or duplicated weighbridge transaction docket numbers
- inadequate waste mass balance reporting.
If a landfill operator produces insufficient evidence to support their rebate claim, we reject the claim. Learn how to submit a waste levy statement.
If you have any questions, contact us on 1300 372 842 or waste.levy@epa.vic.gov.au.
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