Landfill tax

Tax levied on landfill operators to discourage landfill use A landfill tax or levy is a form of tax that is applied in some countries to increase the cost of landfill. The tax is typically levied in units of currency per unit of weight or volume (£/t, €/t, $/yard³). The tax is in addition to the overall cost of landfill and forms a proportion of the gate fee. Reasons for landfill tax A tax or fee may be imposed on landfills or other disposal facilities as a means of raising general revenues, to generate funds for inspection programs or long-term mitigation of environmental impacts related to disposal, or as a means of inhibiting disposal by raising the cost in comparison to preferable alternatives, in the same manner as an excise or "sin tax". Landfilling is discouraged due to a number of key reasons: Climate change caused by landfill gas from biodegradable waste Loss of resources Constraints on areas suitable for landfill sites Loss of recyclable components of waste landfilled Nimby objections causing political problems Landfill tax by country Australia In Australia, the landfill levy rate is determined by state and territory governments, and depending on the factors involved