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
- Further information about the waste levy liability for scheduled waste facilities that are not waste disposal facilities is available in the factsheet Levy liability calculations for resource recovery facilities (PDF 364KB).
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 2019–20
The 2019–20 waste levy rates apply from 1 July 2019. In line with the Waste Regulation, the rates have increased by the Consumer Price Index, and the calculated fees are
- Metropolitan Levy Area: $143.60 per tonne
- Regional Levy Area: $82.70 per tonne
Concessional waste levy rates
The 2019–20 concessional waste levy rate for virgin excavated natural material is
- Metropolitan Levy Area: $129.20 per tonne
- Regional Levy Area: $74.40 per tonne
The 2019-20 concessional waste levy rate for recovered fines alternative daily cover is
- Metropolitan Levy Area: $35.90 per tonne
- Regional Levy Area: $20.70 per tonne
The Recovered Fines Specifications must be met to receive the concessional levy rate.
Other levy rates
- The levy on trackable liquid waste for 2019–20 is $76.90 per tonne. The levy rate for the Jun-Aug 2019 quarter (which extends across two financial years) is $76.50.
- The coal washery rejects levy for 2019–20 is $15.00 per tonne.
Historical waste levy rates in the Regulated Area
|
Period |
SMA |
ERA |
RRA |
|---|---|---|---|
|
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 |
|---|---|---|
|
April 2019 |
26 May 2019 |
26 June 2019 |
|
May 2019 |
26 June 2019 |
26 July 2019 |
|
June 2019 |
27 July 2019 |
26 August 2019 |
|
July 2019 |
26 August 2019 |
26 September 2019 |
|
August 2019 |
26 September 2019 |
26 October 2019 |
|
September 2019 |
26 October 2019 |
26 November 2019 |
|
October 2019 |
26 November 2019 |
26 December 2019 |
|
November 2019 |
26 December 2019 |
26 January 2020 |
|
December 2019 |
26 January 2020 |
26 February 2020 |
Levy payment calendar (coal washery rejects)
|
Levy period (month) |
Payment due date |
|---|---|
|
Mar 2019 |
26 Apr 2019 |
|
Apr 2019 |
26 May 2019 |
|
May 2019 |
26 Jun 2019 |
|
Jun 2019 |
26 Jul 2019 |
|
Jul 2019 |
26 Aug 2019 |
|
Aug 2019 |
26 Sep 2019 |
|
Sep 2019 |
26 Oct 2019 |
|
Oct 2019 |
26 Nov 2019 |
|
Nov 2019 |
26 Dec 2019 |
|
Dec 2019 |
26 Jan 2020 |
Levy payment calendar (trackable liquid waste)
|
Levy period |
Payment due date |
|---|---|
|
March - May 2019 |
28 June 2019 |
|
June - August 2019 |
28 September 2019 |
|
September - November 2019 |
28 December 2019 |
|
December 2019 - February 2020 |
28 March 2020 |
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.