Waste levy

The 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 (the Waste Regulation) and the Waste Levy Guidelines (PDF 888KB).

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

The guidelines explain how waste is measured to calculate waste levy liability, when certain waste 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 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 2019–20

The 2019–20 waste levy rates apply from 1 July 2019. In line with the Waste Regulation, the rates have increased by the Consumer Price Index, and the calculated fees are

  • Metropolitan Levy Area: $143.60 per tonne
  • Regional Levy Area: $82.70 per tonne

Concessional waste levy rates

The 2019–20 concessional waste levy rate for virgin excavated natural material is

  • Metropolitan Levy Area: $129.20 per tonne
  • Regional Levy Area: $74.40 per tonne

The 2019-20 concessional waste levy rate for recovered fines alternative daily cover is

  • Metropolitan Levy Area: $35.90 per tonne
  • Regional Levy Area: $20.70 per tonne

Other levy rates

  • The levy on trackable liquid waste for 2019–20 is $76.90 per tonne. The levy rate for the Jun-Aug 2019 quarter (which extends across two financial years) is $76.50.
  • The coal washery rejects levy for 2019–20 is $15.00 per tonne.

Historical waste levy rates in the Regulated Area

Period SMA ERA RRA
2018-19 $141.20 $141.20  $81.30 
2017-18  $138.20 $138.20 $79.60
2016-17  $135.70 $135.70 $78.20
2015-16 $133.10 $133.10 $76.70
2014-15 $120.90 $120.90 $65.40
2013-14 $107.80 $107.80 $53.70
2012-13 $95.20 $93.00 $42.40
2011-12 $82.20 $78.60 $31.10
2010-11 $70.30 $65.30 $20.40
2009-10 $58.80 $52.40 $10.00


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 waste levy operates, what deductions are available, record-keeping and other requirements.

Solid waste

Liquid waste

Levy payment calendars

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

Waste levy period (month) Waste Contribution Monthly Report due date Waste levy payment due date
April 2019 26 May 2019 26 June 2019
May 2019 26 June 2019 26 July 2019
June 2019 27 July 2019 26 August 2019
July 2019 26 August 2019 26 September 2019
August 2019 26 September 2019 26 October 2019
September 2019 26 October 2019 26 November 2019
October 2019 26 November 2019 26 December 2019
November 2019 26 December 2019 26 January 2020
December 2019 26 January 2020 26 February 2020
Levy period (month) Payment due date
Mar 2019 26 Apr 2019
Apr 2019 26 May 2019
May 2019 26 Jun 2019
Jun 2019 26 Jul 2019
Jul 2019 26 Aug 2019
Aug 2019 26 Sep 2019
Sep 2019 26 Oct 2019
Oct 2019 26 Nov 2019
Nov 2019 26 Dec 2019
Dec 2019 26 Jan 2020
Levy period Payment due date
March - May 2019 28 June 2019
June - August 2019 28 September 2019
September - November 2019 28 December 2019
December 2019 - February 2020 28 March 2020

Notes:

  • The waste levy 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 waste levy and deductions can be properly audited and enforced. Occupiers who pay the waste levy under section 88 of the POEO Act are required to submit monthly waste reports to the EPA.

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

Occupiers must report on waste that enters and leaves the facility during the reporting period. See waste reporting forms for more information about when to report.

How to report to the EPA

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

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