A waste levy must be paid for all wastes that are received at permissioned landfills.
One of the key purposes of the waste levy is to help reduce waste. Waste levies encourage waste generators to look for ways to reduce the amount of waste they generate and send to landfill.
Key information
Key information includes:
- waste levy statements must be submitted quarterly
- the statutory timeframe for payment of the waste levy is 64 business days after the end of the relevant period for which the waste levy is calculated
- priority waste that is soil can no longer be claimed as an allowable rebate
- the waste recovery rebate can only be claimed for waste transferred for resource recovery within three months of the waste being received.
Waste levy rates
The waste levy rates are based on the fee value and units, in Schedule 2 of the Environment Protection Act 2017, shown in Tables 1-4.
The Act defines a fee unit as, ‘a fee unit calculated per section 5(3) of the Monetary Units Act 2004.’
The Treasurer of Victoria sets the value of a fee unit for each financial year.
Table 1: Waste levy rates from 1 July 2024 to 30 June 2025
| Date when waste is received | Amount payable for each tonne received ($/tonne) | |||
|---|---|---|---|---|
| Prescribed municipal (metro) premises | Non-prescribed municipal (rural) premises | |||
| Municipal waste | Industrial waste | Municipal waste | Industrial waste | |
| 2024-2025 | 132.76 | 132.76 | 66.30 | 116.76 |
Definition of prescribed premises in Table 1
Prescribed municipal premises are those within municipal districts listed under section 52 of the Environment Protection Regulations 2021.
Priority waste levy rates
The priority waste levy aims to provide a financial incentive to encourage industry to:
- find ways to avoid creating priority waste
- find safe alternatives
- expand programs to reduce waste.
To further support industry to do this, we reinvest money raised from the priority waste levy into our waste programs.
All priority wastes that are received at the landfill are to be classified. Different levy rates apply to priority wastes as shown in Table 2.
Table 2: Priority waste levy rates from 1 July 2024 to 30 June 2025
| Priority waste received at landfill premises | Amount ($/tonne) | |||||
|---|---|---|---|---|---|---|
| Category A | Landfill is prohibited to receive waste. Levy does not apply |
|||||
| Category B – includes wastes from manufacturing industries and contaminated soils. | 280.06 |
|||||
| Category C – includes wastes that pose a low hazard from manufacturing industries and contaminated soils. | 132.76 |
|||||
| Category D – industrial waste that is soil | 132.76 |
|||||
| Soil containing asbestos | 33.64 |
|||||
| Packaged waste asbestos |
33.64 |
|||||
All priority wastes that are received at the landfill are to be classified. Different levy rates apply to priority wastes as shown in Table 2.
Waste levy rates and fee units from 1 July 2025 to 30 June 2027
Table 3: Municipal waste and Industrial waste
| Financial year | Amount payable for each tonne received ($/tonne) | |||
|---|---|---|---|---|
| Prescribed municipal (metro) premises | Non-prescribed municipal (rural) premises | |||
| Municipal waste | Industrial waste | Municipal waste | Industrial waste | |
| 2025–26 |
169.79 |
169.79 |
84.78 |
149.33 |
| 2026–27 | 10.26 fee units | 10.26 fee units | 5.12 fee units | 9.03 fee units |
Table 4: Priority waste levy
| Financial year | Amount payable for each tonne ($/tonne) | ||||
|---|---|---|---|---|---|
| Soil containing asbestos | Packaged waste asbestos | Category B waste |
Category C waste |
Category D waste |
|
| 2025–26 |
2.06 fee units |
2.06 fee units |
17.15 fee units |
169.79 |
169.79 |
| 2026–27 | 2.06 fee units | 2.06 fee units | 17.15 fee units | 10.26 fee units | 10.26 fee units |
There is no amount of waste levy payable for receiving Category A waste as receiving Category A at landfill is prohibited.
The regulations may prescribe an amount payable as the waste levy for each tonne of priority waste (other than Category B waste, Category C waste, Category D waste, packaged waste asbestos or soil containing asbestos) that is received.
Submitting a waste levy statement
Permission holders must submit quarterly levy statements to EPA, declaring the amount of waste received. These statements determine the levy amount payable.
Permission holders must use the EPA Portal to submit waste levy statements.
Where the permission holder has not received waste during the reporting period, they are still required to lodge a nil statement with us. The online application will accept zero tonnage amounts for this purpose.
Find out how to submit your waste levy statement in the EPA Portal.
How often to submit waste levy statements
Under the Environment Protection Act 2017 and Environment Protection Regulations 2021, the permission holder is required to submit a waste levy statement each quarter of the financial year. This includes claiming an allowable rebate for that quarter.
When you must pay the waste levy
You must pay the waste levy within 64 business days after the end of the relevant period for which the waste levy applies.
Once you have successfully submitted your waste levy statement, a copy of the statement will be emailed to the nominated contact person and signatory. It will include details on how to make payment.
Waste levy rebates
An allowable rebate on the waste levy may be claimed where a permission holder can demonstrate:
- the waste received is removed from the landfill premises, and
- the waste was then transferred to a resource recovery facility authorised to accept the waste, and
- this happened within three months of waste receipt.
You cannot claim a rebate for:
- priority waste that is soil as per Regulation 46 (2)(a)
- recovered waste that is removed more than three months after being received at the landfill premises.
Municipal waste from resource recovery
Municipal waste that is received at a resource recovery facility and is then transported to a permission landfill will be classified as industrial waste. The municipal waste levy will still apply to waste of a municipal origin where the permission holder can demonstrate that the waste was collected from a municipal source.
You can demonstrate the waste is of municipal origin by maintaining records you receive from the resource recovery facility.
Waste levy guidelines
Guideline – Calculating waste levy and allowable rebate claim (publication 332) provides the methods that permissioned landfills subject to levy must use to calculate waste levy payments and allowable rebate claims each quarter.
Guideline – Calculating waste levy and allowable rebate claim (publication 2040) provides guidance on how to prepare waste mass balance reports to accompany the quarterly waste levy statement.
Reviewed 11 October 2024
