Do you own or operate a waste processing plant with a landfill site or a waste incineration plant? Or do you export waste to a landfill site or incineration plant? You are required to pay landfill or waste disposal tax (afvalstoffenbelasting, in Dutch). You can pass on these costs to your clients.
Exemptions
You do not have to pay any landfill or waste disposal tax for:
- any waste you recycle
- the dumping of dredging spoils (in Dutch)
- the burning of sewage sludge (in Dutch)
- asbestos or asbestos-containing materials (in Dutch)
Filing the waste disposal tax
Waste processing businesses must file and calculate (in Dutch) the waste disposal tax themselves. To calculate this tax (in Dutch) you need to know the weight of the waste materials you have accepted for the period you file the tax for. You can find the rates (per 1,000 kilograms) for each year on the Dutch Tax and Customs Administration’s website (in Dutch). You can find the tax return forms (Aangifte afvalstoffenbelasting) on their site as well (in Dutch).
Extended producer responsibility
Recycling and waste management are priority topics for the EU. The extended producer responsibility will hold producers of waste responsible for the collection and recycling of waste. You can find more information on these ambitions on the Rijkswaterstaat Environment website.