Under the Environment Protection Act 2017 (the Act), a waste levy replaces the former landfill levy.

Landfill operators must submit quarterly levy statements to EPA. This declares the amount of waste received and recovered waste. These statements then determine the levy amount you need to pay to EPA.

For more information about these changes, see waste levy.

How to submit your levy statement

You can submit your waste levy statement online, through the EPA Portal.

The following guidance will support you through the process.

  • Step 1: Access your waste levy statement in the EPA portal

    Once you have signed into the EPA portal, go to ‘Manage waste’ and choose ‘Waste levy’ from the drop-down menu. You will be directed to the waste levy dashboard. 

    From your dashboard, you can select the statement you have recently received an email about. You can check it’s the correct quarter in the ‘Period and date’ section. You can also check the statement status column, where one of the following will be displayed:

    • ‘New’ – action needed to complete statement
    • ‘Draft’ – the statement is currently in draft, not yet completed
    • ‘Submitted for sign off’ – sent to signatory for approval and submission to EPA
    • ‘Submitted to EPA’ – EPA has received your statement
    • ‘Adjusted’ – an adjustment has been made to your statement. You may click ‘View adjustments’ for further details. 

    By clicking on the action button in the far-right screen and choosing ‘Edit statement’, the next step will be activated – ‘Waste received declaration’.

  • Step 2: Waste received declaration

    This section requires you to declare the types of waste you’ve received and how much of each type.

    Municipal and industrial waste

    Here you are asked whether you received any municipal and industrial waste. If the answer is ‘yes’, provide the following:

    • numerical amount in tonnes of municipal waste.

    Next, you will be asked if you can separate the industrial waste (excluding fill material) received into the following sub-categories and provide the numerical amount in tonnes for each:

    • construction and demolition
    • commercial and industrial.

    Finally, you will be required to provide the numerical amount in tonnes for fill material received.

    Priority waste

    This section asks you if you’ve received any priority waste at your premises during the reporting period.

    First, you will be asked if you’ve received packaged waste asbestos at your premises during the reporting period.

    If the answer is ‘yes’, provide the numerical amount in tonnes.

    Next, you will be asked if any other priority waste was received.

    If the answer is ‘yes’, then provide further information by selecting which sub-category applies and the numerical amount:

    • soil containing asbestos only
    • category B waste soil
    • category B waste other
    • category C waste soil
    • category C waste other
    • category D waste.

    This completes the waste received declaration section. You can now progress to Step 3.

  • Step 3: Waste received explanation

    This section asks the following questions about trends for the waste you’ve received for this quarter.

    • Are there any regional influences that had the potential to affect waste received at the landfill during the reporting period, for example, natural disaster clean-up? 
      • If ‘yes’, please describe.
    • Are there any site related factors that may have affected waste acceptance, for example, temporary site closure? 
      • If ‘yes’, please describe.
    • Total waste quarterly trend – is the waste received for this period consistent with any observations made in the first two questions and your knowledge of this landfill? 
      • If ‘no’, please describe.
    • Waste classification quarterly trend – is the waste received consistent with any observations made in the first two questions and your knowledge of this landfill? 
      • If ‘no’, please describe.

    This completes the waste received explanation section. You can now progress to Step 4.

  • Step 4: Waivers and allowable rebate claims

    This section asks the following questions about any applicable ministerial waivers and allowable rebate claims during the reporting period:

    Waste received under a levy waiver

    • Was any waste received under a ministerial levy waiver? If yes, what’s the: 
      • Government gazette number 
      • Purpose
    • Also, complete the relevant waste category and numerical amount (if applicable):
      • municipal waste under a waste levy waiver
      • industrial waste (excluding fill material) under a waste levy waiver
      • fill material under a waste levy waiver
      • packaged waste asbestos under a waste levy waiver
      • soil containing asbestos under a waste levy waiver
      • category B waste under a waste levy waiver
      • category C waste under a waste levy waiver
      • category D waste under a waste levy waiver.

    Municipal and industrial waste resource recovery rebate

    This section asks questions about waste transferred within the reporting period to a place or premises authorised to receive industrial waste for the purposes of resource recovery. This information supports your claiming a recycling rebate for recovered municipal and industrial wastes.

    Note: A rebate can only be claimed if the waste was received no more than 3 months before being transferred for the purposes of resource recovery.

    You are first asked if you intend to claim a rebate for municipal and industrial wastes recovered.

    If the answer is ‘yes’, then you will provide further information by choosing which sub-category applies and the tonnes of waste recovered:

    • recovered municipal waste which was received in this reporting period
    • municipal waste which was received in the previous reporting period and recovered in the current reporting period
    • recovered industrial waste (excluding fill material) which was received in this reporting period
    • industrial waste (excluding fill material) which was received in the previous reporting period and recovered in the current reporting period
    • recovered fill material received in this reporting period
    • fill material received in the previous reporting period and recovered in the current reporting period

    Priority waste resource recovery rebate

    This section looks at claiming a rebate for priority waste transferred within the reporting period to a place or premises authorised to receive industrial waste for the purposes of resource recovery.

    Note: A rebate can only be claimed if the waste was received no more than 3 months before being transferred for the purposes of resource recovery. A rebate cannot be claimed for priority waste that is soil.

    Here you are asked if you intend to claim a rebate for priority waste recovered.

    If the answer is ‘yes’, then provide further information by choosing which sub-category applies and the numerical amount:

    •  recovered category B waste (excluding soils) which was received in this reporting period
    • category B waste (excluding soils) which was received in the previous reporting period and recovered in the current reporting period
    • recovered category C waste (excluding soils) which was received in this reporting period
    • category C waste (excluding soils) which was received in the previous reporting period and recovered in the current reporting period

    Finally, to claim cover rebate, please ensure you tick the box before proceeding to the next page.

    This completes the waivers and allowable rebate claims section. You can now progress to Step 5.

  • Step 5: Supporting evidence and statement details

    To attach supporting evidence in support of your statement, complete the following steps for each file:

    • select your files
    • upload your files.

    This completes the supporting evidence section.

    You can now progress to the final step – reviewing your finalised statement on the ‘statement details’ page. If you identify any changes required, use the back button on the page to move back through the statement steps.

    To send the statement for approval to the liable person signatory, click the Send for approval button.

    The online statement submission system will not show an estimate of the levy amount payable prior to the statement being submitted. Waste levy calculation templates are available for download for Rural Non-Prescribed and Metro Prescribed districts. These may be used to generate an estimate of your levy liability. You may also request a copy of the spreadsheets from the EPA waste levy team by emailing waste.levy@epa.vic.gov.au

    Liable person signatory

    The liable person signatory is the most senior Australian-based officer of your organisation for the relevant permission.

    When logging in as a liable person signatory, you will be able to see in the waste levy dashboards any pending statements requiring sign-off.

    By clicking on the statement right-hand arrow, you will be able to do the following:

    • view and submit statement – you can view the statement details and then complete the declaration, to submit the waste levy statement. To make changes return to the dashboard and either select ‘Edit statement’ or ‘Reject statement’. 
    • edit statement – you may edit the statement by following the previous Steps 2 to 5. Once submitted for approval, you will be directed back to the waste levy dashboard where you can now submit the statement by selecting ‘View and submit statement’.
    • reject statement – if you reject the statement, it will be sent back to the contact person who completed the form so it can be corrected and resent for approval.

Next steps

When the statement has been reviewed and signed by the signatory, the contact person and the signatory will receive an email notifying you of the outcome. A PDF copy of the waste levy statement will be attached.

First, you will see your statement due date. The payment due date is calculated 64 business days after the end of the relevant period.

Payment details are provided on the levy statement. Payment options available are:

  • Electronic Funds Transfer (EFT)
  • BPAY 
  • credit card via epa.vic.gov.au/pay.

Adjustments

Should you need to make an adjustment to your statement after you’ve submitted it, please contact EPA on 1300 372 842 or email waste.levy@epa.vic.gov.au

Once an adjustment has been made to your statement, the status displayed will be ‘Adjusted’. You can view the adjustment details from the dashboard by clicking on the relevant statement’s action button and selecting ‘View adjustment’.

You will then be directed to the waste levy adjustment dashboard. This dashboard shows any adjustments made to your statement. By selecting the action button in the last column, a pop-up screen will appear with the following details of your adjustment:

  • adjustment ID
  • invoice amount
  • payment due date
  • adjustment for cover rebate (if applicable)
  • reporting period of statement adjusted
  • waste categories where an adjustment has been made
  • cover rebate quotation
  • adjustment quote total amount.

Note: When an adjustment has been approved, you will receive an email notification with a copy of the waste levy adjustment statement. To receive a refund, you will be required to provide your bank details via return email to EPA. If you would prefer that a credit is applied as an offset to your next quarterly statement, please advise EPA at waste.levy@epa.vic.gov.au.

Reviewed 6 October 2021