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.

• Map of the regulated area (PDF 1.4MB)

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

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-licensed 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

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

Waste levy rates 2023–24

The 2023–24 waste levy rates apply from 1 July 2023. In line with the Waste Regulation, the rates have increased by the Consumer Price Index, and the calculated fees are

• Metropolitan Levy Area: $163.20 per tonne
• Regional Levy Area: $94 per tonne

Concessional waste levy rates 2023-24

Virgin excavated natural material

• Metropolitan Levy Area: $146.90 per tonne
• Regional Levy Area: $86.40 per tonne

Recovered fines alternative daily cover

• Metropolitan Levy Area: $40.80 per tonne
• Regional Levy Area: $23.50 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: $122.40 per tonne
• Regional Levy Area: $70.50 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 2023–24 is $87.40 per tonne. The levy rate for the Jun-Aug 2023 quarter (which extends across two financial years) is $85.40.
• The coal washery rejects levy for 2023–24 is $16.90 per tonne.

Historical waste levy rates in the Regulated Area

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)

Levy payment calendar (coal washery rejects)

Levy payment calendar (trackable liquid waste)

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.