Landfill0tax0in0the0Netherlands
Fons%van%de%Sande Rijkswaterstaat
Nicosia,026/09/2018 The%Netherlands,%geography
17#million#inhabitants on#40.000#sq.#km 390#municipalities 60#million#tons#waste# 9.2#million#tons#household#waste 1.5#kg/inh/day#MSW#generation
Delta#with#downstream#large#European#rivers,#2/3#of#the#country#below#sea#level Surrounded#by#Belgium#and#Germany
>> Focus on environment 2 Transition from waste.policy.to circular economy in.the Netherlands.
Diversion Circular economy, Sustainable development, Scale of Professionalizing, Recycling Chain approach, government Institutional & Resource policy, responsibility issues, Closing the loop EPR (Extended Producer Responsibility) systems Global in place, landfill bans & Circular economy Environmental taxes Protection, focus on leachate, gas National control, flue gas Integrated policy Public health cleaning Private collectors for metal scrap, textiles, Regional food remains, paper, Control & coal, ashes Technical fix
Focus on Municipal Collection
1875 1975 1990 2005 2015
3 Ladder'van'Lansink
Order%of%preference%for%waste%management%(hierarchy)%
4 High&lights Dutch&waste&policy
1980:&Directive&Controlled&Landfilling&(established&by&Dutch& ministry&environment):&isolate,&control,&monitor 1985:&Second&Directive&Controlled&Landfilling 1986:&Introduction&Soil&Protection&Act 1992:&Landfill&ban&announced 1993:&Decree&Landfill&and&Soil&Protection&implemented:& DDescription&of&the&measures&required&at&the&time&of& construction&of&a&landfill&(aim:&isolate,&control&and&monitor)& DSets&rules&and®ulations&for&aftercare/monitoring&after& closure&which&are&outlined&in&the&Environmental& Management&Act
5 High&lights Dutch&waste&policy
1993:%Introduction&Environmental&Management&Act:& = integrated&approach&to&environmental&management&in&NL = provides&the&legal&framework&by&defining&the&roles&of& national,®ional&and&municipal&government 1995:%Decree&Landfill&and&Waste&Disposal&Bans&into&force& (32&waste&categories)& = prohibits&landfilling&of&combustible&or&biodegradable& waste,&separated&construction&and&demolition&waste&if&there& is&a&possibility&for&reuse,&recycle&or&incineration! = discourage&landfillK&the&least&desirable&method&of& treatment&(loss&of&scarce&resources&+&emission&of&methane) 1995:%Introduction&law&‘Taxes&on&environmental&basis’:& landfill&tax&is&one&of&them&(+&drinking&water,&energy,&coals) 6 High&lights Dutch&waste&policy
1998:&Revision&decree&Landfill&and&Waste&Disposal&Bans&in& the&light&of&the&EU&landfill&directive&(updated&to&35& categories&of&waste&to&which&the&ban&applies) 2003:(First&National&Waste&Management&Plan:&framework& for&future&waste&management&policy&under&national& perspective 2009:(Second&NWMP:&target&to&increase&recycling& household&waste&to&60%&by&2015 2012: Landfill&tax&abolished 2013: Revision&decree&(expanded&to&64&categories&waste) 2014:(Landfill&tax&reintroduced 2017:(Release&of&third&NWMP&with&leading&principles:& ‘waste&to&material’&and&‘circular&economy’ 7 Supporting instruments in.a.transition to a.CE
Landfill tax:+into force.in.1995 Initially low.rate for all waste.(€13,?/tonne) Since 1998:.tax linked to the landfill ban!two rates:. • Low.rate (€13,?/tonne).for low.inert.waste.that is.not banned (density > 1100.kg/m3).e.g..sludge • High.rate (€107,?/tonne).for banned waste.that is. landfilled with a.permit.(waste.which is.assumed to be combustible or.biodegradableO.density <.1100.kg/m3).
Incineration tax:+into force.in.2014
Moratorium+on.landfill expansion and new.landfills since
1995 8 Supporting instruments in.a.transition to a.CE
Municipalities have.been.obliged to separately collect+ household waste since 1994
Incentivised/stimulated separation of+recyclables (circa. 35%.of.municipalities operate some kind.of.‘payEasEyouE throwEaway’.schemes for household waste)
Producer+responsibility for endEofElife.vehicles,.paper.&. cardboard,.WEEE,.batteries,.tyres,.plain glass,.packaging waste
9 Development,landfill tax and landfilled waste
10 Development+incineration+capacity+200342011
11 Revenues from landfill tax
• Landfill5tax5is5part5of5a5general5law5on5environmental5 taxes5(same5goes5for5incineration5tax) • Revenues5are5destined5to5the5Treasury5department • Taxes5are5part5of5a5scheme5of5greening5the5tax5system5 (undesirable5activities5are5taxed5to5generate5income5for5 the5Treasury!e.g.5use5of5groundwater,5energy,5 packaging5etc) • Tax5revenues5are5not5used5in5the5waste5sector5itself,5but5 for5general5resources
12 Revenues&from&waste&tax&in&the&Netherlands,&1995;2017
250
220
200 191 192 182
161
150
121 124 110 112 99 100 91 88 89 84 85 80 80 Million&Euro
46 50 41
17 18
0 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013*5 2014 2015 2016 2017 *16
*50
13 …2%&landfilling,&81&%&recycling&and&17%&Waste&to&Energy
14 14 15