Waste disposal levy information and reporting requirements for site operators
Find out about the timeline for the waste disposal levy increases and expansion. Find out about reporting requirements.
On this page
From 1 July 2021, the Government has been progressively increasing the levy rate for Municipal facilities and expanding the national waste disposal levy to cover additional facility types.
As shown in the table below, Municipal facilities, Construction and Demolition Facilities and Managed/Controlled Facilities have both reporting and levy obligations. Cleanfills, Industrial Monofills and Transfer Stations are not levied but are subject to reporting requirements.
Waste facility operators are responsible for determining their facility class type for levy/reporting purposes, noting that this may differ from the council consent they hold for their site.
Operators can use the factsheet Waste levy – Determining your disposal facility class to assist them with this.
- It is the responsibility of the facility operator to identify what type of facility they are operating. If you have questions regarding your disposal facility class email the Ministry at wastelevy@mfe.govt.nz.
- If you are uncertain about your disposal facility class after consulting the Ministry’s guidance, you should seek legal advice.
- For general information on determining your facility class see:
- For information specific to class 2 facilities see:
- For information specific to class 3 and 4 facilities see:
- For information on facilities that only have reporting requirements (cleanfills, industrial monofills and transfer stations) see:
| Facility class | Levy obligations | Reporting obligations |
| Class 1 – Municipal disposal facilities |
Levy rates:
|
Are already levied and reporting on waste |
| Class 2 – Construction and demolition disposal facilities | Levied from 1 July 2022 ($20 per tonne), increases to $30 per tonne from 1 July 2024 | Must start reporting on waste from 1 January 2022 |
| Classes 3 and 4 – Managed or controlled fill disposal facilities | Levied from 1 July 2023 ($10 per tonne) | Must start reporting on waste from 1 January 2023 |
| Class 5 – Cleanfills | Levy does not apply | Must start reporting on waste from 1 January 2023 |
| Industrial Monofills | Levy does not apply | Must start reporting on waste from 1 January 2023 |
| Transfer stations | Levy does not apply | Must start reporting on waste from 1 January 2022 |
| Type of facility | Examples of types of waste accepted |
| Class 1: Municipal disposal facility |
Types of waste may include (but are not limited to):
|
| Class 2: Construction and demolition fill |
Mixed construction and demolition waste including:
|
| Classes 3 and 4: Managed or controlled fill disposal facility |
Types of waste may include (but are not limited to) lightly contaminated soil below applicable consent limits and inert construction and demolition materials including:
|
| Class 5: Cleanfill | Virgin excavated natural materials such as clay, soil and rock. |
| Industrial monofills |
Accepts disposal waste that:
|
| Transfer stations |
The definition of a transfer station is a facility:
|
The OWLS is used for facilities that have reporting requirements only and facilities that have both reporting and levy requirements.
- Class 1 facilities should already be registered
- Class 2 facilities and transfer stations must be registered by 1 Jan 2022
- All other facilities need to register with the OWLS by 1 July 2022 regardless of when their reporting and/or levy requirements begin.
Registration is online at https://www.wastelevy.govt.nz/
You can contact the OWLS team directly by:
- emailing info@wastelevy.govt.nz
- or calling 0800 WDLEVY (0800 935 389)
Levied facilities can find more information on how to file a waste return on the factsheet Waste levy – Filing a waste return.
Facilities that just have reporting requirements can find information on reporting frequency on the factsheet Reporting requirements for industrial monofills, cleanfills and transfer stations.
For a detailed overview of the levy and reporting requirements see the Waste disposal levy guide.
Class 1-5 facilities, industrial monofills and transfer stations are required to report the tonnages of waste disposed of at, and diverted from, their facility. The timeframes for reporting requirements are detailed in the ‘levy and reporting obligations’ table above.
An operator must measure:
- Gross tonnage - the total tonnage of waste or diverted material that enters the facility
- Diverted tonnage - the tonnage of waste or diverted material that enters the facility but is reused, recycled or removed from the facility within six months of it arriving.
The measurement of diverted tonnage must include waste previously measured as gross tonnage. Diverted tonnage may include waste deliberately burnt at the facility to recover energy from it but not waste burnt at the facility to destroy it.
These tonnages are used to calculate net tonnage, which is the measurement used by the Ministry to calculate the levy owed (for those facilities subject to the levy).
From 1 July 2024, all waste facility operators are required to collect data and report on the source of the waste they receive — (activity category reporting).
Factsheets
Operators can find more information on the factsheets:
- Waste levy - Measuring waste tonnages
- An overview of Activity category reporting
- How to collect activity category data
For more information email:
The WMA defines ‘reuse’ as being the further use of waste or diverted material in its existing form for the original purpose of the materials, or for a similar purpose.
It is common practice for some disposal facility operators to reuse materials disposed of on site for disposal facility management activities, such as using uncontaminated soil (or contaminated soil within acceptable levels) as cover material or using appropriate concrete in the construction of disposal facility infrastructure, for example, roading.
The purpose of the waste levy is to put a price on waste to discourage its creation and disposal, so there is a narrow view of the materials that can classify as being ‘reused’ on site.
Find more information on acceptable forms of reuse on the factsheet:
Stockpiling
Stockpiling is when waste materials are kept on site at a facility in a separate area from the landfill cell itself. It will usually consist of one type of waste or diverted material disposed of at the site, such as glass bottles, concrete, green waste or cleanfill.
Materials may be stockpiled for several reasons:
- the materials are being collected until it becomes economical to transport waste to another site to be processed for recycling or reuse
- the materials are being stockpiled for later use on the disposal facility site itself, such as stockpiling crushed concrete to be used on site for roading.
According to the WMA, waste can only be recorded as diverted material if it is reused, recycled or removed from the site within six months of it being deposited.
This means that any waste stockpiled for longer than six months cannot be recorded as diverted tonnage and will be subject to the levy, even if diverted later from the site.
If you want to stockpile material for longer than six months, you will need to seek approval for an extension from the Ministry. You can submit a request for an extension through OWLS.
Factsheet
Operators can find more information on stockpiling on the factsheet:
For more information email: wastedataregsupport@mfe.govt.nz