Navigation path


Generic Tax Name Waste tax
Tax name in the national language Afvalstoffenbelasting
Tax name in English Waste tax
Member State NL-Netherlands
Tax in force since 2014/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law on environmental taxes (Wet belastingen op milieugrondslag - Wbm) (Stb. 1994, 923) as last amended by the Law of December 17, 2014 (Stb. 578).

 

This tax was abolished on January 1, 2012, and was reintroduced per April 1, 2014.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

The Netherlands.

 
Taxpayers

The owner of a waste disposal establishment.

 
Tax object and basis of assessment

The waste tax taxes the amount of waste that is handed in at a waste disposal establishment. It also taxes the amount of waste that was created and will be disposed of within the waste disposal establishment .

 

This tax is levied on the weight of the waste, expressed in kilograms.

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

-An exemption is granted for the disposal of dredgings.

-Individual applications: on certain conditions a tax refund is given for substances or products which leave the waste disposal establishment.

-Individual applications: on certain conditions a tax refund is given when the waste originates from an offender towards whom administrative force is applied in accordance with the Environmental Act (Wet Milieubeheer). One of the conditions is that the administration can not recover the costs from the offender.

 

 
Rate(s) Structure

The following rates apply as from January 1, 2015:

1. waste that is being disposed of by means of dumping: € 13.00 per 1,000 kilograms;

2. waste that is being disposed of by means of incineration in an installation for the incineration of mixed waste: € 13 per 1,000 kilograms;

3. waste that is being disposed of by means of incineration in an installation in which it is not permitted to incinerate mixed waste: € 0. 

 
Tax due date

The waste tax is due at the moment that:

1. the waste is handed in at the waste disposal establishment;

2. the waste that was created within the waste disposal establishment will be disposed of within that waste disposal establishment.

 

Payment on monthly declaration.

 
Tax collector

The Dutch Tax Administration.

 
Special features

This tax was abolished on January 1, 2012, and was reintroduced as from April 1, 2014 at a tariff of € 17,00 per 1,000 kilograms waste in case of land filling, and a zero rate for waste that was meant to be incinerated. As from 1 January 2015 the waste tax has been extended to the incineration of mixed waste. The tariff for both land filling and incineration of mixed waste is now € 13 per 1,000 kilograms waste.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214lb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 -17.00 EUR -0.00
2011 17.00 EUR 0.00
2010 41.00 EUR 0.01
2009 46.00 EUR 0.01
2008 118.00 EUR 0.02
2007 172.00 EUR 0.03
2006 177.00 EUR 0.03
2005 168.00 EUR 0.03
2004 168.00 EUR 0.03
2003 169.00 EUR 0.03
2002 143.00 EUR 0.03
2001 185.00 EUR 0.04
2000 152.00 EUR 0.03

Comments