Exemptions from the waste levy

Exemptions from the waste levy are available for certain facilities, and for certain types of waste received at an EPA-licensed landfill.

Facilities exempt from paying the levy

Waste facilities exempt from paying the waste levy include

  • scheduled waste disposal facilities that only dispose of slags or virgin excavated natural material
  • facilities that are not scheduled waste disposal facilities and are only required to be licensed for the storage, treatment, processing or sorting of clinical and related waste, liquid waste (excluding trackable liquid waste), hazardous or restricted solid waste
  • facilities operating solely as ceramic works, composting, container reconditioning, contaminated soil treatment, or paper or pulp production facilities
  • facilities licensed for metallurgical activities (listed in Cl.26 of schedule 1 of the POEO Act) that are not scheduled waste disposal facilities
Wastes exempted from the levy at EPA-licensed landfills

An EPA-licensed landfill can claim an exemption from paying the levy for

  • waste collected as part of a community service or activity
  • waste from a natural disaster or biological outbreak
  • dredging spoil
  • waste mostly made up of whale carcasses

Waste collected as part of a community service or activity

Charities and not-for-profit groups can apply for a Community Service Exemption (CSE) from the waste levy for waste collected or received through community services or activities. Exemptions last for two years, then a new application must be lodged.

Waste resulting from a natural disaster or biological outbreak

Waste collected as a result of a natural disaster or biological outbreak, by people or groups collecting the waste not ordinarily responsible for that waste can be exempt from the waste levy.

A natural disaster is a serious disruption to a community caused by the impact of a naturally occurring event such as a bushfire, flood or severe storm.

A biological outbreak (such as QX disease in oysters or avian flu) may also impact on a community, plant or animal population.

To apply for a natural disaster exemption

Waste from a natural disaster becomes eligible for an exemption from the levy upon the declaration of a natural disaster by the relevant state government authority. The EPA will provide an exemption to relevant facilities within the local government area where the declaration applies once council makes a formal request to the EPA. A formal request can be made by emailing waste.levydata@epa.nsw.gov.au.

Dredging spoil

Spoil from dredging activities is exempt from payment of the levy. Dredging is defined as the excavation of natural material to provide and/or increase the dimensions of a waterway, or ensure that existing channels, berths or harbour works are maintained according to their design specifications.

A claim for a dredging spoil exemption is made by an EPA-licensed landfill through the Waste Contribution Monthly Report.

Whale carcasses

To apply for an exemption, land managers (or local Councils) must email waste.levydata@epa.nsw.gov.au with details of the whale carcass disposal required and will be issued with an exemption certificate. An exemption code will be allocated to the nominated landfill.


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