To generate revenue to help communities and businesses address waste issues, the Waste Minimisation Act (2008) puts a levy on waste disposed of at landfill. Landfill operators will have to pay the levy based on the weight of material disposed at landfill, but they may pass this cost on to households and businesses. This guide provides an overview of your responsibilities under the Act, with quick hyperlink references to the legislation and other useful information.
From 1 July 2009 operators of waste disposal facilities (landfills) will be required to pay a levy of $10 per tonne on waste disposed of at their facility. Unpaid levies will be treated as debt and incur interest at 7.5%.
You must pay the levy to the levy collector in the prescribed manner and at the prescribed times. These will be set by regulations made under Part 3 of the Act.
Approximately half of the levy money will be allocated to territorial authorities to spend on implementing their waste management and minimisation plans. The remaining levy money (minus administration costs) will be allocated, through a fund, to waste minimisation projects (the Waste Minimisation Fund).
As a landfill operator, you must adhere to any waste-related bylaws made by your territorial authority under the Act.
You will be required to keep, and provide the Ministry for the Environment or the levy collector with records and information about the amount of waste disposed at your landfill. This is to ensure that the amount of levy payable has been accurately calculated.
You may also be required by regulation to keep, and provide the Ministry for the Environment with records and information to help us to compile statistics to:
The Ministry will consult widely before such regulations are made.
The Act also provides for any person or facility to be audited to check:
Failure to comply with the Act and regulations may constitute an offence, and you could be prosecuted.
For more information about waste management please visit www.mfe.govt.nz or email waste@mfe.govt.nz
The material in this guide is of the nature of general information only, and neither purports nor intends to be professional legal advice. While every effort has been made to ensure that this guide are as clear and accurate as possible at the time of publication, the Ministry for the Environment is not liable for decisions or actions taken as a result of information contained in, or omitted from, this guide.
Published in March 2009 by the Ministry for the Environment. Publication number: INFO 379