Levy rates
The waste levy is applied to general waste streams, including municipal solid waste, commercial and industrial waste, and construction and demolition waste.
The levy is also applied to regulated (or hazardous) waste.
More information on regulated (or hazardous) waste is available at regulated waste categories the Environmental Protection (Regulated Waste) Amendment Regulation 2018 and the environmental management register and contaminated land register.
Type of waste | Levy rate (per tonne) in 2020-2021 financial year |
|---|---|
Treated timber sawdust and shavings | $75 (1 July – 31 Dec) |
Earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register | $75 (1 July – 31 Dec) |
Regulated waste: Category 1 | $155 (1 July – 31 Dec) |
Regulated waste: Category 2 | $105 (1 July – 31 Dec) |
Other levyable waste | $75 (1 July – 31 Dec) |
$0 |
The waste levy for all classifications is proposed to increase by $5 on 1 July each year. To assist businesses in dealing with the financial impacts of COVID-19, in 2020 the Queensland Government deferred the increase of waste levy rates from 1 July 2020 to 1 January 2021.
GST is not applied to the waste levy when a landfill operator pays the waste levy to the Queensland Government.
GST is applied to the waste levy when a landfill operator charges their customers a fee to cover their levy liability.
View a summary of levy requirements for operators—in the levy zone or in the non-levy zone.