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Environment Protection Authority

Environmental Issues

Waste and recycling

Waste levy

The Protection of the Environment Operations Act 1997 (POEO Act) requires certain licensed waste facilities in NSW to pay a contribution for each tonne of waste received at the facility. Referred to as the ‘waste levy’, the contribution aims to reduce the amount of waste being landfilled and promote recycling and resource recovery.

About the waste levy

The details and calculation of the waste levy payable by licensed waste facilities are set out in the Protection of the Environment Operations (Waste) Regulation 2014 (referred to as the 2014 Waste Regulation) and the Waste Levy Guidelines (PDF 509KB).

The Waste Levy Guidelines contain specific legal requirements which occupiers of ‘scheduled waste facilities’ must meet in addition to their obligations under the 2014 Waste Regulation.

The guidelines explain how waste is measured to calculate waste levy liability, when certain waste levy deductions can be claimed, and how records and reports are required to be made, kept and provided to the NSW Environment Protection Authority (EPA) in order for the occupier to fulfil their obligations under the 2014 Waste Regulation.

Where the waste levy applies

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.

Waste levy rates 2016–17

The 2016–17 waste levy rates apply from 1 July 2016. The waste levy rate calculation is prescribed in the Waste Regulation as follows:

  • Metropolitan Levy Area: $135.70 per tonne
  • Regional Levy Area: $78.20 per tonne.

In line with the 2014 Waste Regulation, the 2017–18 waste levy rates will again increase by Consumer Price Index (CPI) only.

Concessional waste levy rates

The 2016–17 concessional waste levy rate for virgin excavated natural material is:

  • Metropolitan Levy Area: $122.13 per tonne
  • Regional Levy Area: $70.38 per tonne.

The 2016–17 concessional waste levy rate for shredder floc is:

  • Metropolitan Levy Area: $67.85
  • Regional Levy Area: 39.10.

Other levy rates

  • The levy on trackable liquid waste for 2016–17 is $72.70 per tonne. The levy rate for the Jun-Aug 2016 quarter (which extends across two financial years) is $72.20. 
  • The coal washery rejects levy for 2016–17 is $14.20 per tonne.

Historical waste levy rates in the Regulated Area

PeriodSMAERARRA
2009-2010 $58.80 $52.40 $10.00
2010-2011 $70.30 $65.30 $20.40
2011-2012 $82.20 $78.60 $31.10
2012-2013 $95.20 $93.00 $42.40
2013-2014 $107.80 $107.80 $53.70
2014-2015 $120.90 $120.90 $65.40
2015-2016 $133.10 $133.10 $76.70

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 fact sheets

The following fact sheets explain how and where the waste levy operates, what deductions are available, record-keeping and other requirements.

Solid waste

Liquid waste

Levy payment calendars

The following calendars provide details about waste levy payment periods and when payment reports are required to be received by the EPA:

Waste levy payment calendar (solid waste)

Waste levy period (month) Waste Contribution Monthly Report due date Waste levy payment due date
April 2017 26 May 2017 26 June 2017
May 2017 26 June 2017 26 July 2017
June 2017 27 July 2017 26 August 2017
July 2017 26 August 2017 26 September 2017
August 2017 26 September 2017 26 October 2017
September 2017 26 October 2017 26 November 2017
October 2017 26 November 2017 26 December 2017
November 2017 26 December 2017 26 January 2018
December 2017 26 January 2018 26 February 2018

Levy payment calendar (coal washery rejects)

Levy period (month) Payment due date
Mar 2017 26 Apr 2017
Apr 2017 26 May 2017
May 2017 26 Jun 2017
Jun 2017 26 Jul 2017
Jul 2017 26 Aug 2017
Aug 2017 26 Sep 2017
Sep 2017 26 Oct 2017
Oct 2017 26 Nov 2017
Nov 2017 26 Dec 2017
Dec 2017 26 Jan 2018

Levy payment calendar (trackable liquid waste)

Levy period Payment due date
March - May 2017 28 June 2017
June - August 2017 28 September 2017
September - November 2017 28 December 2017
December 2017 - February 2018 28 March 2018

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.

Record-keeping requirements and reporting to the EPA

Record-keeping requirements ensure that the waste levy and deductions can be properly audited and enforced. Occupiers who pay the waste levy under section 88 of the POEO Act are required to submit monthly waste reports to the EPA.

The EPA has generated benchmark requirements (PDF 217KB) for data outputs from your software system. Please note that these requirements are not mandatory but are a benchmark of good recording and reporting.

Occupiers must report on waste that enters and leaves the facility during the reporting period. See waste reporting forms for more information about when to report.

How to report to the EPA

Reporting can be completed and submitted to the EPA online using our Waste and Resource Reporting Portal (WARRP).

More information on the waste levy

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Page last updated: 12 April 2017