Waste disposal levy monitoring

The Ministry for the Environment monitors compliance by disposal facility operators and territorial authorities with aspects of the Waste Minimisation Act 2008 and the Waste Minimisation (Calculation and Payment of Waste Disposal Levy) Regulations 2009.

This page has information on the compliance reviews that the Ministry undertakes and escalation processes available to the Ministry.

Compliance reviews

Compliance reviews are a risk-based approach to monitoring performance which allows the Ministry to monitor that the relevant parts of the Act and Regulations are being administered effectively.

Waste disposal levy compliance reviews

A waste disposal levy compliance review is an assessment of information, processes and systems that disposal facility operators have in place to meet their obligations under the Waste Minimisation (Calculation and Payment of the Waste Disposal Levy) Regulations 2009. For example checking that a disposal facility operator is capturing waste tonnage, paying the levy and maintaining records. 

For more information see the Compliance reviews of disposal facility operators fact sheet.

Waste levy expenditure compliance reviews

A waste levy expenditure compliance review is an assessment of information, processes and systems that a territorial authority has for spending waste levy money and maintaining records. 

It includes assessing if the territorial authority has:

  • spent waste disposal levy funding for the purpose of promoting or achieving waste minimisation in accordance with their waste management and minimisation plan 
  • appropriate information, records and processes in place to manage the levy funds with due care.

For more information see the Waste levy expenditure compliance reviews of territorial authorities information sheet.

What to expect during a compliance review

A Ministry official will conduct an on-site review. This may include interviewing facility representatives, council officers, reviewing records and reports, taking photographs, and observing operations. 

All registered disposal facility operators (as defined by the Waste Minimisation Act) and territorial authorities can expect to be visited at least once every three years.

In some instances, the outcome of a review will mean that a formal audit is required. 

Audits and enforcement


The Ministry uses audits as a second level of compliance assurance when compliance reviews have indicated potentially serious non-compliance.

An audit is a methodical examination, evaluation and review of an organisation’s accounts and any financial transactions, processes and systems. Financial audits are performed to ascertain the validity and reliability of information, as well as to provide an assessment of a system's internal controls.

The goal of an audit is to express an opinion of the organisation in question based on work done on a test basis.

For further information see the fact sheets:


The Waste Minimisation Act 2008 has a range of enforcement tools the Ministry can use if the need arises.

Find out more 

For more information contact the Ministry’s Waste and Resources Team on 0800 499 700.