This page outlines the responsibilities of waste disposal facility operators under the Waste Minimisation Act 2008 and how to meet these responsibilities online.
What are the responsibilities of waste disposal facility operators under the Act?
Under the Waste Minimisation Act 2008, waste disposal facility operators must:
- pay a levy of $10 per tonne on waste disposed of at their facility
- adhere to any waste-related bylaws made by their territorial authority under the Act
- record and report the waste disposed of at their disposal facility as outlined in the levy regulations.
The levy regulations
Disposal facility operators have certain legal obligations regarding paying the levy, such as keeping records of levy payments and the tonnage of waste disposed of at their facility.
Legal obligations regarding paying the levy are listed in Waste Minimisation (Calculation and Payment of Waste Disposal Levy) Regulations 2009 [New Zealand Legislation website].
Is my waste management site subject to the levy?
The Waste Minimisation Act 2008 defines a disposal facility as a facility, including a landfill:
- at which waste is disposed of, and
- at which the waste disposed of includes household waste (meaning waste from a household that is not entirely from construction, renovation or demolition of the house), and
- that operates, at least in part, as a business to dispose of waste.
If you think your site fits the criteria for a disposal facility, but have not already received correspondence from the Ministry for the Environment contact the Ministry on 0800 WDLEVY (0800 935 389).
Are cleanfills subject to the levy?
Cleanfills are waste disposal sites where wastes that have no adverse effect on people and the environment (such as brick, soil and rock) are buried.
Any cleanfill which does not meet the definition of a ‘disposal facility’ under the Act is not currently subject to the levy.
How do I go about calculating the levy?
The levy is set at a rate of $10 per tonne (plus GST) and is payable on the net tonnage of waste disposed of at a waste disposal facility.
For information about the methods you can use to calculate the tonnage read Chapter 5: ‘Ways to calculate tonnages’ in Calculation and payment of the waste disposal levy: Guidance for waste disposal facility operators.
What happens if I do not pay the levy?
Unpaid levies will be treated as debt and incur interest.
See Section 36 Unpaid levy is debt of the Waste Minimisation Act 2008 [New Zealand Legislation website]
Is Goods and Services Tax (GST) payable on the levy?
Yes - GST is payable on the waste disposal levy.
Meeting levy requirements online using OWLS
Most levy requirements can be carried out online using the Online Waste Levy System (OWLS), a Ministry for the Environment internet application.
- Online Waste Levy System (OWLS)
A secure website where disposal facility operators can perform many of their waste disposal levy tasks [Waste Levy website].
- Online Waste Levy System: User guide for waste disposal facility operators
A user guide for waste disposal facility operators who use the Online Waste Levy System. It explains how to register, send returns and apply for extensions of time, waivers, methodologies and refunds.
- Waste Disposal Levy training for waste disposal facility operators: Training workbook [PDF, 1 MB]
Guides you through the calculation and payment information for the waste disposal levy and the use of the Online Waste Levy System.