Healthy Environment, Healthy Community, Healthy Business

Environment Protection Authority

Environmental Issues

Waste and recycling

Waste levy

The Protection of the Environment Operations Act 1997 (POEO Act) requires certain licensed waste facilities in NSW to pay a contribution for each tonne of waste received at the facility. Referred to as the ‘waste levy’, the contribution aims to reduce the amount of waste being landfilled and promote recycling and resource recovery.

About the waste levy

The details and calculation of the waste levy payable by licensed waste facilities are set out in the Protection of the Environment Operations (Waste) Regulation 2014 (referred to as the 2014 Waste Regulation) and the Waste Levy Guidelines (PDF 509KB).

The Waste Levy Guidelines contain specific legal requirements which occupiers of ‘scheduled waste facilities’ must meet in addition to their obligations under the 2014 Waste Regulation.

The guidelines explain how waste is measured to calculate levy liability, when certain levy deductions can be claimed, and how records and reports are required to be made, kept and provided to the NSW Environment Protection Authority (EPA) in order for the occupier to fulfil their obligations under the 2014 Waste Regulation.

Where the waste levy applies

The waste levy applies in the regulated area of NSW which comprises the Sydney metropolitan area, the Illawarra and Hunter regions, the central and north coast local government areas to the Queensland border as well as the Blue Mountains, Wingecarribee and Wollondilly local government areas.

Waste levy rates 2016–17

The 2016–17 levy rates apply from 1 July 2016. The waste levy rate calculation is prescribed in the Waste Regulation as follows:

  • Metropolitan Levy Area: $135.70 per tonne
  • Regional Levy Area: $78.20 per tonne

In line with the Waste Regulation, the 2017–18 levy rates will again increase by Consumer Price Index (CPI) only.

Concessional levy rates

The 2016–17 concessional levy rate for virgin excavated natural material is:

  • Metropolitan Levy Area: $122.13 per tonne
  • Regional Levy Area: $70.38 per tonne.

The 2016-17 concessional levy rate for shredder floc is:

  • Metropolitan Levy Area: $67.85
  • Regional Levy Area: 39.10

Other levy rates

  • The levy on trackable liquid waste for 2016–17 is $72.70 per tonne. The levy rate for the Jun-Aug 2016 quarter (which extends across two financial years) is $72.20. 
  • The coal washery rejects levy for 2016–17 is $14.20 per tonne.

Historical levy rates in the Regulated Area

PeriodSMAERARRA
2009-2010 $58.80 $52.40 $10.00
2010-2011 $70.30 $65.30 $20.40
2011-2012 $82.20 $78.60 $31.10
2012-2013 $95.20 $93.00 $42.40
2013-2014 $107.80 $107.80 $53.70
2014-2015 $120.90 $120.90 $65.40
2015-2016 $133.10 $133.10 $76.70

Notes
The SMA and ERA are now collectively known as the Metropolitan Levy Area.
The RRA is now known as the Regional Levy Area.

Waste levy fact sheets

The following fact sheets explain how and where the levy operates, what deductions are available, record-keeping and other requirements.

Solid waste

Liquid waste

Levy payment calendars

The following calendars provide details about levy payment periods and when payment reports are required to be received by the EPA:

Levy payment calendar (solid waste)

Levy period (month)

Payment and Waste Contribution Monthly Report due date

July 2015

25 September 2015

August 2015

26 October 2015

September 2015

25 November 2015

October 2015

26 December 2015

November 2015

25 January 2016

December 2015

25 February 2016

January 2016

27 March 2016

February 2016

25 April 2016

March 2016

26 May 2016

April 2016

25 June 2016

May 2016

26 July 2016

June 2016

25 August 2016

Notes:

  • Levy contributions can be paid at any time during the interval between the end of the levy period and the payment due date
  • It is the responsibility of the occupier to ensure that all payments are received by the EPA on or before the due date
  • Levy payment calendar (coal washery rejects)

    Levy period (month)

    Payment due date

    July 2015

    26 August 2015

    August 2015

    26 September 2015

    September 2015

    26 October 2015

    October 2015

    26 November 2015

    November 2015

    26 December 2015

    December 2015

    26 January 2016

    January 2016

    26 February 2016

    February 2016

    26 March 2016

    March 2016

    26 April 2016

    April 2016

    26 May 2016

    May 2016

    26 June 2016

    June 2016

    26 July 2016

    Levy payment calendar (trackable liquid waste)

    Levy period Payment due date
    June - August 2015 28 September 2015
    September - November 2015 28 December 2015
    December 2015 - February 2016 28 March 2016
    March - May 2016 28 June 2016

    Notes:

  • Levy contributions can be paid at any time during the interval between the end of the levy period and the payment due date.
  • It is the responsibility of the occupier to ensure that all payments are received by the EPA on or before the due date.
  • Notes:

    • Levy contributions can be paid at any time during the interval between the end of the levy period and the payment due date.
    • It is the responsibility of the occupier to ensure that all payments are received by the EPA on or before the due date.

    Record-keeping requirements and reporting to the EPA

    Record-keeping requirements ensure that the levy and deductions can be properly audited and enforced. Waste reports are submitted to the EPA by operators to pay the waste contribution under section 88 of the POEO Act.

    The EPA has generated benchmark requirements (PDF 217KB) for data outputs from your software system. Please note that these requirements are not madatory but are a benchmark of good recording and reporting.

    Waste facilities must report on waste that enters or leaves the facility. See waste reporting forms for more information about when to report. Generators, transporters and receivers of hazardous waste must report on hazardous waste quantities handled.

    How to report waste levy contributions

    Reporting can be completed and submitted to the EPA online using our Waste and Resource Reporting Portal.

    More information

    Was this page helpful?

    Thank you for your feedback.

    Would you like to tell us more?

    Share this

    Share to Facebook Share to Twitter More...
    Page last updated: 24 June 2016