The waste levy plays a key role in achieving the objectives of Western Australia’s Waste avoidance and resource recovery strategy 2030 by providing a disincentive to dispose of waste to landfill and by generating revenue to fund programs which support the strategy.
The waste levy is payable in respect to waste received for disposal at licensed landfills in the Perth metropolitan region and waste collected within the Perth metropolitan region that is disposed of to licensed landfills outside the metropolitan region.
Read an overview of the waste levy in Western Australia.
Waste levy returns
Under part 3 of the Waste Avoidance and Resource Recovery Regulations 2008, the licensee of a licensed landfill must make a return in an approved form and lodge the return with the Department of Water and Environmental Regulation not later than 28 days after the end of each quarterly return period, along with payment of the waste levy.
Below are the approved levy return forms which must be used by licensees when lodging a waste levy return:
- Waste levy return form – Inert metropolitan landfill
- Waste levy return form – Putrescible landfill
- Waste levy return form – Inert non-metropolitan landfill
Waste levy exemptions
Under regulation 5 of the Waste Avoidance and Resource Recovery Levy Regulations 2008, landfill licensees may apply for a waste levy exemption under certain circumstances.
To be granted an exemption, landfill licensees must submit an application to the Department of Water and Environmental Regulation in an approved form and provide all information set out in that form.
Information in regard to waste levy exemptions and the processing and assessment of exemption applications can be found in the waste levy exemptions guideline.
The range of waste levy exemptions prescribed under regulation 5 and the relevant application forms and fact sheets are provided in the table below:
| Regulation | Summary of exemption | Documents |
|---|---|---|
| 5(1)(a) | Waste that is, or is to be, used after the completion of landfill operations to cover waste disposed of on the premises | |
| 5(1)(b) | Waste which is collected and stored for reuse, reprocessing, recycling or use in energy recovery | Not currently applicable |
| 5(1)(c) | Waste reasonably removed from an orphan site by a public authority | |
| 5(1)(d) | Hazardous waste reasonably removed by a public authority | |
| 5(1)(e) | Waste resulting from a natural disaster that cannot reasonably be reused, reprocessed, recycled or used in energy recovery | |
| 5(1)(f) | Waste deposited on a shoreline by the action of water that is reasonably removed by a public authority and cannot reasonably be reused, reprocessed, recycled or used in energy recovery | |
| 5(1)(g) | Waste used for construction or maintenance work carried out on the licensed landfill | |
| 5(1)(h) | Waste used for cover as required by a closure notice | |
| 5(1)(i) | Asbestos containing material | |
| 5(2) | An exemption from the requirement for category 64 or 65 licensed landfills to weigh waste on a weighbridge | |
| 5(3) | An exemption from the requirement for Category 63 licensed landfills to conduct and lodge a quarterly volumetric survey | |
| 5(3A) | Uncontaminated soil or other clean fill that was accepted prior to 5 February 2020 to be used after the completion of landfill operations to cover, to a depth of 500 mm, waste disposed of on the premises |
