Anyone whose business activity makes them liable for the tax. Taxable persons vary according to the category of pollution tax.

The pollution tax is an application of the “polluter pays” principle: the basis of assessment and rates are designed as a guide for business, in order to alter and prevent behaviour that presents the greatest environmental risks.

Storage of household and allied waste, elimination of special industrial waste: the tax is levied according to the weight of waste.

Atmospheric emissions of polluting substances: the tax is levied according to the weight of polluting substances.

Waste oil production: the tax is levied according to the weight of waste oil produced.

Release for consumption and supply on the domestic market of natural mineral grains: the tax is levied according to the weight of natural mineral grains.

Release for consumption and supply on the domestic market of preparations for soap powders and fabric softeners: the tax is levied according to the weight in phosphate of these products.

Licence to operate and the operations of industrial and business establishments which present particular environmental risks: the tax is levied as lump sum according to the size and the nature of the company.

Contribution to the financing of unwanted printed paper collection: the tax is levied according to the weight of these printed paper collections.

Release for consumption of superethanol, petrol and gazoil which do not comply with the rules of biofuel incorporation.

The taxation on the release for consumption and supply on the domestic market of antiparasite products for agricultural use and allied products was abrogated in 2008.

Storage of household and allied waste, elimination of special industrial waste: from € 3.20 to € 150 per tonne, depending on the management of waste.

Atmospheric emissions of polluting substances: in most cases, from € 43.24 to € 259.86 per tonne.

Waste oil production: € 44.02 per tonne.

Release for consumption and supply on the domestic market of natural mineral grains: the tax is levied according to the weight of natural mineral grains: € 0.20 per tonne.

Release for consumption and supply on the domestic market of preparations for soap powders and fabric softeners: from € 39.51 to € 283.65 per tonne, depending on the phosphate strength.

Licence to operate and the operations of industrial and business establishments which present particular environmental risks:

• When the business is established: from € 501.61 for small businesses with two employees or less to € 2,525.35 for most other businesses.
• Every year: € 339.37 (certified establishment) or € 380.44 (others).

Plastic bags delivered in supermarkets : € 10 per kilogramme.

The pollution tax has to be liquidated by latest the 10th April of the next year. There are three preliminary payments on 10th April, 10th July and 10th October of the fiscal year.

Taxable persons assess the amount of tax owed in advance and send their declarations together with the payment to the relevant Customs and Excise departments.