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 2018–19
The 2018–19 waste levy rates apply from 1 July 2018. The waste levy rate calculation is prescribed in the Regulation as follows
- Metropolitan Levy Area: $141.20 per tonne
- Regional Levy Area: $81.30 per tonne
Waste levy rates 2019–20
The 2019–20 waste levy rates apply from 1 July 2019. In line with the Waste Regulation, the rates will increase 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 2018–19 concessional waste levy rate for virgin excavated natural material is
- Metropolitan Levy Area: $127.08 per tonne
- Regional Levy Area: $73.17 per tonne
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 2018–19 concessional waste levy rate for residual waste generated directly from the shredding of scrap metal (shredder floc) is
- Metropolitan Levy Area: $70.60 per tonne
- Regional Levy Area: $40.65 per tonne
Other levy rates
- The levy on trackable liquid waste for 2018–19 is $75.60 per tonne. The levy rate for the Jun-Aug 2018 quarter (which extends across two financial years) is $75.10.
- 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 2018–19 is $14.80 per tonne.
- The coal washery rejects levy for 2019–20 is $15.00 per tonne.
Historical waste levy rates in the Regulated Area
The SMA and ERA are now collectively known as the Metropolitan Levy Area.
The RRA is now known as the Regional Levy Area.
The following fact sheets explain how and where the waste levy operates, what deductions are available, record-keeping and other requirements.
- How is levy calculated
- Waste levy for scheduled waste disposal facilities
- Exemptions from the waste levy
- Deductions from the waste levy - transporting waste
- Claiming deductions for waste used for an approved operational purpose
- Maintaining records at a scheduled waste facility
- Reporting requirements
- Stockpile management
- Volumetric surveys
- Waste levy benchmark requirements (PDF 150KB)
- Tracking liquid waste - reporting and recording requirements
The following calendars provide details about waste levy payment periods and when payment reports are required to be received by the EPA