Healthy Environment, Healthy Community, Healthy Business

Environment Protection Authority

Environmental Issues

Waste and recycling

Waste levy for scheduled waste facilities

This information applies to waste other than trackable liquid waste and coal washery rejects.

What does the waste levy do?

One of the NSW Government’s key priority actions is to increase recycling to limit the need for new landfills, reduce landfill disposal and turn waste into valuable resources. The Government has a range of policies in place to increase recycling and divert valuable resources from landfill back into the economy. The key economic instrument for greater waste avoidance and resource recovery is the waste levy.

Who is liable to pay the waste levy?

  • Scheduled waste disposal facilities (i.e. EPA-licensed landfills) which are located in the regulated area or receive waste from the regulated area.
  • Scheduled waste facilities that are not scheduled waste disposal facilities (e.g. EPA-licensed waste processing, resource recovery and waste storage facilities) which are located inside the regulated area or receive waste from the regulated area.

Exempted facilities

The following EPA-licensed waste facilities are exempt from levy liability:

  • Landfills that dispose of slags or virgin excavated natural material (or both types of waste)
  • Facilities only required to be licensed for clinical and related waste, liquid waste, hazardous or restricted solid waste
  • Facilities operating solely as ceramic works, composting, container reconditioning, contaminated soil treatment, or paper or pulp production facilities.

What is the regulated area?

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

MLA councils RLA councils
Bayside Maitland Ballina
Bankstown Mosman Bellingen
Blacktown Newcastle Blue Mountains
Burwood Northern Beaches Byron
Camden North Sydney Clarence Valley
Campbelltown Parramatta Coffs Harbour
Canada Bay Penrith Dungog
Canterbury Port Stephens Kempsey
Central Coast Randwick Kyogle
Cessnock Ryde Lismore
Cumberland Shellharbour Mid-Coast
Fairfield Shoalhaven Muswellbrook
Georges River Strathfield Nambucca
Hawkesbury Sutherland Port Macquarie-Hastings
Hornsby Sydney Richmond Valley
Hunter's Hill The Hills Singleton
Inner West Waverley Tweed
Kiama Willoughby Upper Hunter
Ku-ring-gai Wingecarribee Wollondilly
Lake Macquarie Wollongong  
Lane Cove Woollahra  
Liverpool    

What is the waste levy paid on?

Scheduled waste disposal facilities

The waste levy is paid on:

  • all waste received at an EPA-licensed landfill, if the landfill is located in the regulated area
  • waste received from the regulated area, if the landfill is located outside the regulated area.

Further information on exempted waste is available on the Exemptions for the waste levy webpage.

Scheduled waste facilities that are not scheduled waste disposal facilities

For EPA-licensed waste facilities that are not waste disposal facilities (such as waste processing, resource recovery and waste storage facilities), a waste levy liability is incurred when:

  • waste is received on site, for facilities which are located in the regulated area
  • waste originating from the regulated area is received on site, for facilities which are located outside 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 lawful limits
  • waste transported from the facility is unlawfully disposed of.

How do the MLA or RLA rates apply?

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.

When is payment made?

Payment must be received by the EPA by the 26th day of the month following the month in which reporting is due. For example, if the reporting period is July 2017, the July report would be due on 26 August 2017 and the levy payment due on 26 September 2017.

How is payment made?

To ensure timely payment of the waste levy, it is recommended that it be paid by electronic funds transfer to the EPA. Where this is not possible, a cheque must be received by the EPA within the prescribed period.

What else needs to be done?

There is a requirement to submit monthly reports known as a Waste Contribution Monthly Report (WCMR). The WCMR is required to be provided to the EPA by the 26th day of the month immediately following the relevant reporting period.

Page last updated: 12 April 2017