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Chapter 3: Annual returns

This chapter provides information on submitting annual returns.

Note: This chapter only applies to disposal facility operators who have approval to submit annual returns.

In this chapter

This chapter contains the following topics:

Overview

Introduction

Operators of small facilities (those receiving 1000 tonnes or less per annum) can apply to submit returns annually instead of monthly.

Provisional and final annual returns

When the application is approved, the levy collector creates a provisional annual return showing expected waste tonnage figures for that year. These figures are then used to calculate a flat monthly levy amount. The return is created with the status of Approved Application and cannot be updated.

On 1 July, the ApprovedApplication status changes to Awaiting Return. The final annual return must be submitted by 20 July for actual waste deposited in the preceding financial year. The levy collector will use this return to calculate the difference between the actual and the expected annual return figures.

Refer to the Calculation and Payment of the Waste Disposal Levy guide for more information, or see Apply to submit annual returns in this guide for details on how to apply using OWLS.

Estimated returns (annual)

If you do not submit and verify a complete and accurate final annual return by 20 July, the levy collector will create an initial estimate of the amount of waste deposited at your facility for that financial year. You can submit a return after an initial estimate has been created, and that information will be taken into account when the levy collector issues the final estimate, which is issued 15 days after the due date for the return.

You can still submit a return after the final estimate has been created, so your records are complete; however any additional information will not affect the amount you are required to pay.

An estimate displays as an additional line on the Return Summary screen.

Return summary screen (annual returns)

You can view the status of annual returns using the Return Summary screen.

Return summary screen

The status of the annual return determines the type of action a user may take.

Returns
Status Description/Action
Approved Application An application to submit annual returns has been approved, and a provisional annual return created. This is used to calculate a flat monthly levy amount.
Either the data entry user or verifier can View the provisional annual return.
Awaiting Return The final annual return requires updating with the actual waste tonnage figures for the waste year.
Either the data entry user or verifier can Submit Return.
Verification Required

An annual return has been submitted but needs to be verified.

  • Data entry users can Update the return until it is verified.
  • Verifiers can Update and Verify the return.
Verified

An annual return has been verified and will be used to calculate the amount of adjustment required, based on actual tonnage.

  • Data entry users can View the return.
  • Verifiers can Update the return until the levy is calculated and an invoice generated.
Levy Calculated

The final levy amount (difference between provisional and actual) has been calculated, and an invoice has been generated for the return.

  • Data entry users can View the return.
  • Verifiers can Amend the return.
Rejected The return is outside tolerance levels and has been rejected in favour of an estimated return. Either the data entry user or verifier can View the return.
Verified Amendment

The levy was previously calculated using an annual return, and a verifier has amended that return.

  • Data entry users can View the return.
  • V erifiers can Update the return until the levy is re-calculated.

Estimates

Status

Description/action

Estimate Information

No return has been verified by the due date, or the return was rejected, and an estimate has been generated as an additional line in the Return Summary screen.

The estimate is based on the expected tonnage or return history of the facility. The levy collector may choose to cancel the Estimate Information, and revert to the Return record to calculate the levy.

Either the data entry user or verifier can View the estimate or, for the actual return line for the year, Submit Return. Any return submitted will be taken into account when the Initial Estimate is generated.

Facility Information

The facility has verified the return after the due date, which has updated either the Estimate Information or the Initial Estimate.

This information is taken into account when the Initial Estimate and/or Final Estimate is generated.

Initial Estimate

The levy collector has approved the Estimate Information as an Initial Estimate, and an email has been sent to the disposal facility.

Either the data entry user or verifier can View the estimate or, for the actual return line for the year, Submit Return.

Any return submitted will be taken into account when the Final Estimate is generated.

Final Estimate

The levy collector has approved the Final Estimate, overwriting the Initial Estimate.

Either the data entry user or verifier can View the estimate or, for the actual return line for the year, Submit Return.

Any return submitted once the Final Estimate has been generated will have no effect on the levy payment required.

Submit a final annual return

When to use

Use these steps to submit a final annual return.

Refer to the Calculation and Payment of the Waste Disposal Levy guide for information about calculating tonnage, diverted material, and extensions for storage of material over six months.

Note: To apply to change to annual reporting, see Apply to submit annual returns.

Roles

  • Data entry user

  • Verifier

Steps
Step Action
1 Click the Returns link in the content menu.
2

Click the Submit Return link in the Action column for the relevant year.

Result: The Return submission screen displays.

Return submission screen

3

In metric tonnes, type the gross tonnage and diverted tonnage in the relevant Unspecified fields for the financial year.

Note: If an extension of storage time has been granted, and was valid during the financial year, a third column, Diverted tonnage (older than 6 months) displays. Type the diverted tonnage of stored material in the Unspecified field in this column.

4

Click the Next button.

Result: The Return submission – Summary information screen displays the net tonnage and levy due.

Note: The levy amount takes into account any waivers and exemptions that are valid at the time.

Submit a final annual return

5

If the return activity is significantly lower than the normal amount of activity, a text box displays at the bottom of the screen. Type an explanation of the unusual activity here.

Return activity is significantly lower

6

Check that the totals are correct, and then click the Submit button.

Result: The Return submission – Cover Material screen displays.

Submit a final annual return (step 6)

7

Completing the details on the Cover Material screen is voluntary. All waste (including waste that is used as cover) is liable for the Waste Disposal Levy and should also be included as gross tonnage in your return.

If entering data in either of the Other fields, in the Description of Other cover material field, type the material type and quantity sourced (tonnes).

Note: Should you decide not to report on cover material, leave the fields blank.

8

Click the Submit button.

Result: You are taken back to the Return Summary screen and the return status has changed to Verification Required.

  • Data entry users can Update the return (and cover material) until it is verified.
  • Verifiers can Update and Verify the return (and cover material).

What happens next?

The verifier verifies the return.

Note: If the return is not verified by the due date, an estimate will be generated for your facility.

Verify a final annual return

When to use

Use these steps to verify a final annual return. You must verify the return before the due date of the return, to ensure your facility avoids being issued with an estimate.

Refer to the Calculation and Payment of the Waste Disposal Levy guide for more information.

Note: If you want to continue to submit annual returns, you also need to complete an Annual return application by the due date. See Apply to submit annual returns.

Role

Verifier

Steps
Step Action
1 Click the Returns link in the content menu.
2

Click the Update link in the Action column for the relevant year (where the status is Verification Required).

Result: The Return submission screen displays.

Verify a final annual return (step 2)

3

Check that the entries are correct and update if required. Click the Next button.

Result: The Return submission – Summary information screen displays.

Verify a final annual return (step 3)

4

If the return activity is significantly lower than normal activity, a text box below the Total fields displays the explanation entered by the data entry user (see Submit a final annual return for an example).

Update the explanation of the unusual activity if required.

Note: We may contact you for further clarification.

5

Click the Verified check box, and then click the Submit button.

Result: The Return submission – Cover Material screen displays (see Submit a return for an example).

6

If any cover material data has been entered, check that the entries are correct, and update if required.

Note: Cover material that is liable for the levy must be included as ‘gross tonnage’ in your return.

7

Click the Submit button.

Result: The status changes to Verified. You can update the return until the levy is calculated.

What happens next?

The levy collector processes your return, and generates the invoice. You can view your statements in the Charges and Payments screen. See View or download statements.

Note: If you find you have made a mistake in your original return, you can amend the return after the levy is calculated. See Amend a final annual return.

Amend a final annual return

When to use

Use these steps to amend a final annual return that has already been used to calculate the difference between the expected and actual levy payable.

Refer to the Calculation and Payment of the Waste Disposal Levy guide for more information.

Role

Verifier

Steps

Step

Action

1 Click the Returns link in the content menu.
2

Click the Amend link in the Action column for the financial year.

Result: The Return amendment submission screen displays information entered on the original return.

Amend a final annual return (step 2)

3

Make the adjustments to the tonnage as required and then click the Next button.

Result: The Return amendment submission – Summary information screen displays.

Amend a final annual return (step 4)

4

If the change results in a:

  • credit, the amount will display in brackets and in red (as above)
  • debit, the amount will display in bold.

Type a reason for the changes in the Reason for amendment field.

5

If the return activity is significantly lower than normal activity, a second text box displays below the Reason for amendment field. Add or update the explanation of the unusual activity, if required. (see Submit a final annual return for an example)

Note: We may contact you for further clarification.

6

Click the Submit button.

Result: The Return amendment submissionCover Material screen displays.

7

If any cover material data has been entered, check that the entries are correct, and update if required.

Note: Cover material that is liable for the levy must be included as ‘gross tonnage’ in your return.

8

Click the Submit button.

Result: You are taken back to the Return Summary screen and the status has change d to Verified Amendment. You can update the amended return until the levy is calculated.

What happens next?

The levy collector adjusts the net tonnage for the year, and calculates the difference between the original and the amended figures. The appropriate charge or reimbursement will display on your next statement.