Calculation and payment of the waste disposal levy – guidance for waste disposal facility operators – A guide to help disposal facility operators meet their obligations under Part 3 of the Waste Minimisation Act and the Waste Minimisation (Calculation and Payment of the Waste Disposal Levy) Regulations 2009
Online Waste Levy System (OWLS) – A secure website where disposal facility operators can perform many of their waste disposal levy tasks
Online Waste Levy System: User Guide for Waste Disposal Facility Operators - This document is 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.
Supplementary Guidance on the Waste Disposal Levy – Provides a list of supplementary guidance documents for Waste Disposal Facility Operators, including additional guidance relating to Diverted Tonnage and voluntary reporting of Cover Material.
Landfill information – A list of resources relating to landfills including guidelines for specific issues, submissions on landfill resource consent applications, and a review and audit of operating landfill sites throughout New Zealand.
Waste Disposal Facility map – A downloadable map of waste disposal facilities (landfills) registered for the waste disposal levy in New Zealand.
Disposal Facility Auditing – frequently asked questions.
Waste Disposal Levy Training for Waste Disposal Facility Operators: Training Workbook - This training workbook is for waste disposal facility operators and their staff who are involved in waste disposal levy activities. It guides you through the calculation and payment information for the waste disposal levy, and the use of the Online Waste Levy System.
The Waste Minimisation Act 2008 defines a disposal facility as a facility, including a landfill:
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).
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 the Calculation and payment of the waste disposal levy guide.
Yes. Disposal facilities accepting less than 1000 tonnes of waste per year may be eligible to apply to submit their returns on an annual basis. Read Chapter 3: ‘Annual Returns’ in the Calculation and payment of the waste disposal levy guide for more information.
Currently, you do not need to provide a breakdown of waste composition in your returns. All material disposed of is, for the purposed of the levy, classed as “general waste”.
No, you will only be able to view data for those sites that you are an authorised user of.
Security permissions will control which web pages are accessible to specific users, and you will require an authentic user name and password in order to access your data.
The Ministry commissioned security testing of the website to ensure it is protected from unauthorised outside use (such as hacking).
Yes - GST is payable on the waste disposal levy.
Cleanfills are waste disposal sites where wastes that have no adverse effect on people and the environment (such as brick, soil, rock and concrete) are buried.
A compliant cleanfill is not currently subject to the levy, as it does not meet the definition of a liable ‘disposal facility’ under the Act.
Last updated: 15 March 2010