Waste levy

New levy rates apply from 1 July 2020–30 June 2021 as foreshadowed in previous information about future levy rates.

Changes to how the waste levy is collected from solid waste disposal depots will commence on 1 December 2021.

These changes will come into effect via amendments to the Environment Protection Regulations 2009 and the Environment Protection (Waste to Resources) Policy 2010 through the following amendment legislation:

• Environment Protection (Waste Depot Levy) Variation Regulations 2021
• Environment Protection (Waste to Resources) Policy (Waste Depot Levy) Amendment Notice 2021

Amendment legislation was published in the Government Gazette on 18 February 2021.

Supporting documents, including updated Waste Levy Guidelines and an Approved Operational Use Standard, are currently being developed and will be published on this webpage once they are available.

Summary of waste levy collection changes

The waste levy regulations have not been substantially updated since their commencement in the early 1990s. The changes update the regulations to ensure that the solid waste levy is collected in a fair and consistent manner and continues to drive positive resource recovery and environmental outcomes. The changes include:

• Daily cover: a 10% daily cover deduction on waste levy payments will apply to landfills required to use daily cover.
• Waste fill: the $0 levy on waste fill will be removed, meaning the full applicable solid waste levy rate applies to disposal of waste fill.
• Operational use: operational use of waste at waste disposal facilities will attract the solid waste levy unless it is approved in writing by the EPA or undertaken in accordance with the EPA published Approved Operational Use Standard (currently being developed).
• Stockpiles: stockpiling at waste disposal facilities which is in contravention of applicable EPA licence conditions will attract the solid waste levy.
• Penalties: lower penalties will be prescribed for default on waste levy payments which are self-reported by the licensee to the EPA, or where the EPA is satisfied that all reasonable and practicable measures were taken to prevent the default from occurring.

Industry consultation on the proposed amendments was undertaken between 21 August and 21 October 2019 via an Explanatory report and draft legislation.

No levy will apply for the disposal of packaged asbestos waste*.

* Meaning the disposal of asbestos waste that is packaged and disposed in accordance with:

1. Chapter 8 of the Work, Health and Safety Regulations 2012, or
2. The requirements for lawful unlicensed removalists as set out from time to time.

  and excluding asbestos-contaminated soil.

'Asbestos waste' is any asbestos or ACM removed and disposable items used during asbestos removal work including plastic sheeting and disposal tools where asbestos containing material (ACM) mans any material or thing that, as part of its design, contains asbestos. 

Service providers may still charge a fee for asbestos waste disposal to cover their operating costs.

A reduced solid waste levy rate applies to the disposal of waste resulting from donations to a charitable recyclers, which cannot practicably be reused, recycled or sold.

The waiver means that the levy rates applicable to such waste are as follows:

In order to receive the waiver, charities must complete the application form. The EPA will then confirm whether the charity meets the eligibility criteria and advise of necessary record keeping requirements to assist the EPA with administration of the waiver.