Waste levy areas and levy rates

The waste levy applies in the Metropolitan Levy Area (MLA) and Regional Levy Area (RLA), which comprise 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 waste levy also applies to waste from the MLA or RLA that is received in any other area of NSW.

The waste levy for trackable liquid waste, and for coal washery rejects received at scheduled coal wash facilities, applies across NSW.

The local government areas within  the MLA and RLA are set out below.

MLA local government areas

RLA local government areas

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

Lismore

Cumberland

Ryde

Mid-Coast

Fairfield

Shellharbour

Muswellbrook

Georges River

Shoalhaven

Nambucca

Hawkesbury

Strathfield

Port Macquarie-Hastings

Hornsby

Sutherland

Richmond Valley

Hunter's Hill

Sydney

Singleton

Inner West

The Hills

Tweed

Kiama

Waverley

Upper Hunter

Ku-ring-gai

Willoughby

Wollondilly

Lake Macquarie

Wingecarribee

 

Lane Cove

Wollongong

 

Liverpool

Woollahra

 

Scheduled waste disposal facilities

The waste levy is paid on:

  • waste received from the MLA or RLA, if the scheduled waste disposal facility is located outside those areas
  • all waste received at a scheduled waste facility, if that facility is located in the MLA or RLA.

See exemptions from the waste levy.

Scheduled waste facilities that are not scheduled waste disposal facilities

Under clause 10B of the Protection of the Environment Operations (Waste) Regulation 2014 (Waste Regulation), scheduled 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 MLA or RLA is received on site, for facilities which are located outside the MLA and RLA
  • waste is received on site, for facilities which are located in the MLA or RLA.

However, the occupier of the waste facility may claim a deduction once the waste is sent offsite for lawful recycling, reuse or disposal. The liability becomes payable as set out in clause 10B of the Waste Regulation and may depend on 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
  • waste is transported from the facility.

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 NSW Environment Protection Authority (EPA) will assess and calculate the levy liability.

Waste levy rates 2024–25

The 2024–25 waste levy rates apply from 1 July 2024. In line with the Waste Regulation, the rates have increased by the Consumer Price Index, and the calculated fees are:

  • Metropolitan Levy Area: $170.10 per tonne
  • Regional Levy Area: $97.90 per tonne.

Concessional waste levy rates 2024-25

Virgin excavated natural material

  • Metropolitan Levy Area: $153.10 per tonne
  • Regional Levy Area: $88.10 per tonne

Recovered fines alternative daily cover

  • Metropolitan Levy Area: $42.50 per tonne
  • Regional Levy Area: $24.50 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

The current concessional rate for residual waste generated directly from the shredding of scrap metal (shredder floc) will expire on 30 June 2024 and is under consideration to be extended. 

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 2024–25 is $91.10 per tonne. The levy rate for the Jun-Aug 2024 quarter (which extends across two financial years) is $89.90.
  • The coal washery rejects levy for 2024–25 is $17.70 per tonne.

Historical waste levy rates in the Regulated Area

Period

SMA

ERA

RRA

2023-24 $163.20 $163.20 $94.00 
2022-23 $151.60 $151.60  $87.30
2021-22 $147.10 $147.10  $84.70 
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 2024 26 February 2024 26 March 2024
February 2024 26 March 2024 26 April 2024
March 2024 26 April 2024 26 May 2024

April 2024

26 May 2024

26 June 2024

May 2024

26 June 2024

26 July 2024

June 2024

26 July 2024

26 August 2024

July 2024

26 August 2024

26 September 2024

August 2024

26 September 2024

26 October 2024

September 2024

26 October 2024

26 November 2024

October 2024

26 November 2024

26 December 2024

November 2024

26 December 2024

26 January 2025

December 2024

26 January 2025

26 February 2025

Levy payment calendar (coal washery rejects)

Levy period (month)

Payment due date

January 2024 26 February 2024
February 2024 26 March 2024

March 2024

26 April 2024

April 2024

26 May 2024

May 2024

26 June 2024

June 2024

26 July 2024

July 2024

26 August 2024

August 2024

26 September 2024

September 2024

26 October 2024

October 2024

26 November 2024

November 2024

26 December 2024

December 2024

26 January 2025

Levy payment calendar (trackable liquid waste)

Levy period

Payment due date

March - May 2024

28 June 2024

June - August 2024

28 September 2024

September - November 2024

28 December 2024

December 2024 - February 2025

28 March 2025

 

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 (ten tonnes or more). There are certain exclusions for this requirement, which are legislated under the Protection of the Environment Operations (Waste) Regulation 2014. 

Page last updated