Environmental Tax Act (Cap. 64:01). Country/Territory Belize Document type Legislation Date 2001 (2001) Source FAO, FAOLEX Long titleAn Act to provide for the imposition and collection of an environmental tax on plastic bottles, containers and other packaging materials made of plastic imported into Belize; and to provide for matters connected therewith or incidental thereto. Subject Waste & hazardous substances Keyword Pollution control Environmental fees/charges Special fund Recycling/reuse Waste prevention Waste management Geographical area Americas, Central America, Latin America and the Caribbean, Small Island Developing States Entry into force notes This Act shall enter into force on a day to be appointed by the Minister. Abstract This Act provides for the imposition of an environmental tax on empty plastic bottles plastic containers, and other packaging materials made of plastic imported in Belize and a tax on goods imported in packaging materials specified above. Tax shall be levied on the C.I.F. value of the goods. If the taxpayer can prove that he possesses the necessary facilities for recycling of the refuse generated by the use of specified goods, he may apply to benefit from a tax refund. The proceeds of the tax shall be placed in a special fund and shall be used, inter alia, to develop a solid waste programme, to clean up rivers and canals and other internal waterways, and in general for the preservation and enhancement of the environment. (9 sections) Full text English Website www.belizelaw.org References - Legislation Amended by Environmental Tax (Amendment) Act, 2001 (No. 34 of 2001). Legislation | Belize | 2001 Keyword: Environmental fees/charges Source: FAO, FAOLEX Environmental Tax (Amendment) Act, 2009 (No. 4 of 2009). Legislation | Belize | 2009 Keyword: Environmental fees/charges Source: FAO, FAOLEX Environmental Tax (Amendment) Act, 2009 (No. 32 of 2017). Legislation | Belize | 2017 Keyword: Environmental fees/charges Source: FAO, FAOLEX