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 2025–26
The 2025–26 waste levy rates apply from 1 July 2025. In line with the Waste Regulation, the rates have increased by the Consumer Price Index, and the calculated fees are:
- Metropolitan Levy Area: $174.20 per tonne
- Regional Levy Area: $100.30 per tonne.
Concessional waste levy rates 2025–26
Virgin excavated natural material
- Metropolitan Levy Area: $156.80 per tonne
- Regional Levy Area: $90.30 per tonne
Recovered fines alternative daily cover
- Metropolitan Levy Area: $43.60 per tonne
- Regional Levy Area: $25.10 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: $130.70 per tonne
- Regional Levy Area: $75.20 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 2025–26 is $93.30 per tonne. The levy rate for the Jun-Aug 2025 quarter (which extends across two financial years) is $92.60.
- The coal washery rejects levy for 2025–26 is $18.10 per tonne.
Historical waste levy rates in the Regulated Area
Period | SMA | ERA | RRA |
|---|---|---|---|
| 2024-25 | $170.10 | $170.10 | $97.90 |
| 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 2025 | 26 February 2025 | 26 March 2025 |
| February 2025 | 26 March 2025 | 26 April 2025 |
| March 2025 | 26 April 2025 | 26 May 2025 |
| April 2025 | 26 May 2025 | 26 June 2025 |
| May 2025 | 26 June 2025 | 26 July 2025 |
| June 2025 | 26 July 2025 | 26 August 2025 |
| July 2025 | 26 August 2025 | 26 September 2025 |
| August 2025 | 26 September 2025 | 26 October 2025 |
| September 2025 | 26 October 2025 | 26 November 2025 |
| October 2025 | 26 November 2025 | 26 December 2025 |
| November 2025 | 26 December 2025 | 26 January 2026 |
| December 2025 | 26 January 2026 | 26 February 2026 |
Levy payment calendar (coal washery rejects)
Levy period (month) | Payment due date |
|---|---|
| January 2025 | 26 February 2025 |
| February 2025 | 26 March 2025 |
| March 2025 | 26 April 2025 |
| April 2025 | 26 May 2025 |
| May 2025 | 26 June 2025 |
| June 2025 | 26 July 2025 |
| July 2025 | 26 August 2025 |
| August 2025 | 26 September 2025 |
| September 2025 | 26 October 2025 |
| October 2025 | 26 November 2025 |
| November 2025 | 26 December 2025 |
| December 2025 | 26 January 2026 |
Levy payment calendar (trackable liquid waste)
Levy period | Payment due date |
|---|---|
| March - May 2025 | 28 June 2025 |
| June - August 2025 | 28 September 2025 |
| September - November 2025 | 28 December 2025 |
| December 2025 - February 2026 | 28 March 2026 |
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.