The Environment Protection Act 2017 (the Act) will come into effect on 1 July 2021. Some key changes to Victorian landfill levies will also take effect.
A new name for levies
From 1 July 2021, waste levies replace landfill levies. Waste levies are payable for waste received at a premises; these are A05a landfills, and A01 sites where waste is disposed.
Waste levy rates increase from 1 July 2021. Information about current landfill levy and future waste levy rates is available on the EPA website.
How often you’ll submit your statement
From July 1, 2021, the law requires you to submit a waste levy statement each quarter. This includes any claimable rebates for that quarter. This is a change from the current law that requires you to include rebates only in the annual statement.
When you must pay
From July 1, 2021, you must pay the waste levy within 64 business days after the end of the relevant period for which the waste levy is calculated. This is a change from the current law which requires payment three calendar months after the relevant period.
There are some changes to recycling rebates from 1 July 2021.
You may claim a waste recovery rebate for waste transferred for resource recovery within three months of waste receipt.
There will no longer be a rebate for:
- contaminated soil
- recycled waste that is removed more than three months after being deposited at the premises.
Municipal waste from resource recovery
From 1 July 2021, municipal waste that is received at a transfer station or resource recovery facility and is then transported to a landfill will be classified as industrial waste from 1 July 2021. The municipal waste levy will still apply to waste of a municipal origin where it can be demonstrated that the waste was collected from a municipal source.
You can demonstrate the waste is of municipal origin by maintaining records provided to you by the transfer station, resource recovery facility or waste service provider.
Final annual statement – 1 September
Your final annual landfill levy statement for FY 2020-21 is due by 1 September 2021. You’ll need to submit the statement in the same way as your previous annual statements, via the EPA PORTAL. Payment is due by 30 September 2021. You should finalise any recycling rebate claims for waste received up to 30 June 2021 in this final annual statement for FY 2020-21.
You will have until 15 December 2021 to download your previously submitted levy statements. You will not have self-serve access to your previous levy statements once EPA decommissions the current EPA portal in December.
First quarterly statement once the new Act takes effect
Your first quarterly statement and payment is due 64 business days after 30 September 2021. You’ll need to submit this statement through the new EPA Interaction Portal. You will receive more information about how to use this system after you submit your final statement for FY2020-21.
Find more information about changes to waste levy laws
Laws about the waste levy scheme are set out in the following parts of the Act and Regulations:
Sections 144-152 and Schedule 2 of the Environment Protection Amendment Act 2018
- Requirement to pay levy
- Notice of Assessment
- Unpaid waste levy
Sections 21 and 42 of the Environment Protection Amendment Act 2019
- Amended requirement to pay waste levy
Sections 44-52 of the proposed final Environment Protection Regulations
- Which activities are leviable
- When the waste levy must be paid
- Information that must be provided to EPA detailing how the payable levy was calculated
EPA will soon release an update to Calculating the landfill levy and recycling rebate (publication 332.7) to reflect the changes.