This report presents the findings of the second review of the effectiveness of the waste disposal levy.
The review focused on whether the levy is being applied fairly and correctly, and how to ensure a level playing field for those paying the levy. Another priority of the review was to assess the impact that levy funding is having.
The review found:
- more and better data is needed to measure the impact the levy is having on waste minimisation
- data that is available indicates that the levy is currently only applied to an estimated 30 per cent of total waste disposed of to land
- changes should be investigated to ensure the levy is applied to a greater proportion of waste being disposed of to land and to ensure that issues of interpretation are clarified. Such changes will ensure a level playing field for those paying the levy
- the processes around collecting and distributing levy revenue appear to be effective
- levy funding has supported a broad range of waste minimisation initiatives. More could be done to ensure funding is directed towards strategic priorities and that funding outcomes are being effectively measured and monitored.
The review has made 11 recommendations to improve the waste disposal levy.