Levy regulated area and levy rates

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.

The regulated area includes councils within the metropolitan levy area (MLA) and the regional levy area (RLA).

MLA councils

RLA councils

Bayside

Maitland

Ballina

Blacktown

Mosman

Bellingen

Burwood

Newcastle

Blue Mountains

Camden

Northern Beaches

Byron

Campbelltown

North Sydney

Clarence Valley

Canada Bay

Parramatta

Coffs Harbour

Canterbury-Bankstown

Penrith

Dungog

Central Coast

Port Stephens

Kempsey

Cessnock

Randwick

Kyogle

Cumberland

Ryde

Lismore

Fairfield

Shellharbour

Mid-Coast

Georges River

Shoalhaven

Muswellbrook

Hawkesbury

Strathfield

Nambucca

Hornsby

Sutherland

Port Macquarie-Hastings

Hunter's Hill

Sydney

Richmond Valley

Inner West

The Hills

Singleton

Kiama

Waverley

Tweed

Ku-ring-gai

Willoughby

Upper Hunter

Lake Macquarie

Wingecarribee

Wollondilly

Lane Cove

Wollongong

 

Liverpool

Woollahra

 

Scheduled waste disposal facilities

The waste levy is paid on

  • waste received from the regulated area, if the landfill is located outside the regulated area
  • all waste received at an EPA-licensed landfill, if the landfill is located in the regulated area

See exemptions from the waste levy

Scheduled waste facilities that are not scheduled waste disposal facilities

Under 10B of the Protection of the Environment Operations (Waste) Regulation 2014 (Waste Regulation), EPA-licenced waste facilities that are not waste disposal facilities (such as waste processing, resource recovery and waste storage facilities), incur a waste levy liability when

  • waste originating from the regulated area is received on site, for facilities which are located outside the regulated area.
  • waste is received on site, for facilities which are located in the regulated area

However, the liability is extinguished once the waste is sent offsite for lawful recycling, reuse or disposal. The liability becomes payable when

  • waste is stockpiled at the facility for more than 12 months, unless it has been processed at the facility to a standard required by a resource recovery order
  • waste is stockpiled above authorised amounts

Levy rates

Waste source

Waste received in

Applicable levy rate

MLA

MLA

MLA

MLA

RLA

MLA

MLA

rest of NSW

MLA

RLA

MLA

MLA

RLA

RLA

RLA

RLA

Rest of NSW

RLA

rest of NSW

MLA

MLA

rest of NSW

RLA

RLA

 

Where the facility has kept inadequate records, the EPA will assess and calculate the levy liability.

Waste levy rates 2020–21

The 2020–21 waste levy rates apply from 1 July 2020. In line with the Waste Regulation, the rates have increased by the Consumer Price Index, and the calculated fees are

  • Metropolitan Levy Area: $146.00 per tonne
  • Regional Levy Area: $84.10 per tonne

Concessional waste levy rates 2020-21

Virgin excavated natural material

  • Metropolitan Levy Area: $131.40 per tonne
  • Regional Levy Area: $75.7 per tonne

Recovered fines alternative daily cover

  • Metropolitan Levy Area: $36.50 per tonne
  • Regional Levy Area: $21.00 per tonne

The Recovered Fines Alternative Daily Cover Specifications (see NSW Government Gazette pages 1581-82) (PDF 579KB) must be met to receive the concessional levy rate.

Prescribed shredder floc

  • Metropolitan Levy Area: $76.70 per tonne
  • Regional Levy Area: $44.20 per tonne

The concessional levy rate only applies to shredder floc generated at facilities listed in a notice published by the EPA in the NSW Government Gazette.

Other levy rates

  • The levy on trackable liquid waste for 2020–21 is $78.20 per tonne. The levy rate for the Jun-Aug 2020 quarter (which extends across two financial years) is $77.80.
  • The coal washery rejects levy for 2020–21 is $15.20 per tonne.

Historical waste levy rates in the Regulated Area

Period

SMA

ERA

RRA

2019-20 $143.60 $143.60 $82.70

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 payment calendar (solid waste)

Waste levy period (month)

Waste Contribution Monthly Report due date

Waste levy payment due date

January 2020 26 February 2020 26 March 2020
February 2020 26 March 2020 26 April 2020
March 2020 26 April 2020 26 May 2020

April 2020

26 May 2020

26 June 2020

May 2020

26 June 2020

26 July 2020

June 2020

27 July 2020

26 August 2020

July 2020

26 August 2020

26 September 2020

August 2020

26 September 2020

26 October 2020

September 2020

26 October 2020

26 November 2020

October 2020

26 November 2020

26 December 2020

November 2020

26 December 2020

26 January 2021

December 2020

26 January 2021

26 February 2021

Levy payment calendar (coal washery rejects)

Levy period (month)

Payment due date

Jan 2020 26 Feb 2020
Feb 2020 26 Mar 2020

Mar 2020

26 Apr 2020

Apr 2020

26 May 2020

May 2020

26 Jun 2020

Jun 2020

26 Jul 2020

Jul 2020

26 Aug 2020

Aug 2020

26 Sep 2020

Sep 2020

26 Oct 2020

Oct 2020

26 Nov 2020

Nov 2020

26 Dec 2020

Dec 2020

26 Jan 2021

Levy payment calendar (trackable liquid waste)

Levy period

Payment due date

March - May 2020

28 June 2020

June - August 2020

28 September 2020

September - November 2020

28 December 2020

December 2019 - February 2021

28 March 2021

 

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.

Payment

The EPA must receive payment by the 26th day of the month following the month the report was made. For example, if the reporting period is July, the July report is due on 26 August and the levy payment due on 26 September. The recommended payment method is electronic funds transfer.

Reporting

Under Clause 22 of the Waste Regulation, scheduled waste facilities required to pay contributions under Section 88 of the Act must, within 26 days after the end of each month, submit to the EPA Waste Contribution Monthly Report for each reporting period.

Tracking waste from the Metropolitan Levy Area

All waste generated in the Metropolitan Levy Area (MLA) must be tracked when transported out of NSW (10 tonnes or more). There are certain exclusions for this requirement, which are legislated under the Protection of the Environment Operations (Waste) Regulation 2014. 

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