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-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
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 2021–22
The 2021–22 waste levy rates apply from 1 July 2021. In line with the Waste Regulation, the rates have increased by the Consumer Price Index, and the calculated fees are
- Metropolitan Levy Area: $147.10 per tonne
- Regional Levy Area: $84.70 per tonne
Concessional waste levy rates 2021-22
Virgin excavated natural material
- Metropolitan Levy Area: $132.40 per tonne
- Regional Levy Area: $76.20 per tonne
Recovered fines alternative daily cover
- Metropolitan Levy Area: $36.80 per tonne
- Regional Levy Area: $21.20 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: $84.60 per tonne
- Regional Levy Area: $48.70 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 2021–22 is $78.80 per tonne. The levy rate for the Jun-Aug 2021 quarter (which extends across two financial years) is $78.60.
- The coal washery rejects levy for 2021–22 is $15.30 per tonne.
Historical waste levy rates in the Regulated Area
Period |
SMA |
ERA |
RRA |
---|---|---|---|
2020-21 | $146.00 | $146.00 | $84.10 |
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 2021 | 26 February 2021 | 26 March 2021 |
February 2021 | 26 March 2021 | 26 April 2021 |
March 2021 | 26 April 2021 | 26 May 2021 |
April 2021 |
26 May 2021 |
26 June 2021 |
May 2021 |
26 June 2021 |
26 July 2021 |
June 2021 |
27 July 2021 |
26 August 2021 |
July 2021 |
26 August 2021 |
26 September 2021 |
August 2021 |
26 September 2021 |
26 October 2021 |
September 2021 |
26 October 2021 |
26 November 2021 |
October 2021 |
26 November 2021 |
26 December 2021 |
November 2021 |
26 December 2021 |
26 January 2022 |
December 2021 |
26 January 2022 |
26 February 2022 |
Levy payment calendar (coal washery rejects)
Levy period (month) |
Payment due date |
---|---|
Jan 2021 | 26 Feb 2021 |
Feb 2021 | 26 Mar 2021 |
Mar 2021 |
26 Apr 2021 |
Apr 2021 |
26 May 2021 |
May 2021 |
26 Jun 2021 |
Jun 2021 |
26 Jul 2021 |
Jul 2021 |
26 Aug 2021 |
Aug 2021 |
26 Sep 2021 |
Sep 2021 |
26 Oct 2021 |
Oct 2021 |
26 Nov 2021 |
Nov 2021 |
26 Dec 2021 |
Dec 2021 |
26 Jan 2022 |
Levy payment calendar (trackable liquid waste)
Levy period |
Payment due date |
---|---|
March - May 2021 |
28 June 2021 |
June - August 2021 |
28 September 2021 |
September - November 2021 |
28 December 2021 |
December 2021 - February 2022 |
28 March 2022 |
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.