Facilities exempt from paying the levy
Waste facilities exempt from paying the waste levy include
- landfills that only dispose of slags or virgin excavated natural material
- facilities 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)
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 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.
Record keeping requirements for an EPA-licensed landfill
An EPA-licensed landfill must keep records in accordance with Part 3 of the Waste Regulation 2014.
The onus for proving claims for exemptions rests with the occupier of the EPA-licensed landfill site. Failure to maintain proper records could result in facilities having to pay additional levy amounts or repay previous exemption claims.