Landfill tax
From Wikipedia, the free encyclopedia
A landfill tax 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, E/t, $/yard³). The tax is in addition to the overall cost of landfill and forms a proportion of the gate fee.
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[edit] 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
[edit] Landfill tax by region
[edit] United Kingdom
Landfill tax is seen as a key mechanism in enabling the UK to meet its targets set out in the Landfill Directive for the landfilling of biodegradable waste. Through increasing the cost of landfill, other advanced waste treatment technologies with higher gate fees are made to become more financially attractive.
Landfill tax in the UK is presently set at £18 per tonne rising by £3 per tonne per financial year until it reaches £35 per tonne. Recent reports suggest the Chancellor will review the level of tax in 2008, possibly increasing further.[1]
[edit] United States
The United States has numerous federal laws and regulations regarding the operation of landfills, but there is no national landfill tax or fee. Many states and local governments collect fees and taxes on the collection or disposal of solid waste.
[edit] California
Landfills in California are subject to fees and taxes levied by cities and counties, as well as by the State. The Integrated Waste Management Act of 1989 authorized a State fee (set at $1.40 per ton effective 2002-07-01) to fund the activities of the California Integrated Waste Management Board (CIWMB).[2] Many cities and counties collect fees from landfills within their jurisdiction to recover the costs of local solid waste planning and inspection programs, to operate programs for the collection and disposal of household hazardous wastes, and to fund some costs of recycling and reuse progams.[3]
Landfills in San Jose are subject to the highest disposal tax in California, with the Disposal Facility Tax set at $13.00 per ton in 1992.[4]
[edit] See also
[edit] References
- ^ Treasury: Landfill Tax rises could accelerate from 2008, www.letsrecycle.com, Retrieved 6.12.06
- ^ California Integrated Waste Management Board, June 19-21, 2001, Agenda Item 28 (pdf)
- ^ California Public Resources Code, Section 41900 et seq.
- ^ San Jose Municipal Code, Chapter 4.78
