Tax on non-household waste aims to reduce waste production and encourage the use of processing methods that are better for the environment, by introducing tax incentives with sliding scales of taxation that vary based on the environmental impacts of the waste-processing methods.
The tax revenue is allocated exclusively to a waste management fund.
There are nine tax schemes:
- Tax on the disposal of waste at a technical landfill centre
- Tax on waste incineration
- Tax on waste co-incineration
- Subsidiary tax on waste collection and management
- Tax encouraging the selective collection of household waste
- Tax on waste that is subject to mandatory reclamation
- Tax on holding waste
- Tax on abandoning waste
- Tax on organisations that perform mandatory reclamations.