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Waste and Raw Materials Tax Act (No. 14 of 2023).

Country/Territory
Denmark
Document type
Legislation
Date
1989 (2023)
Source
FAO, FAOLEX
Subject
Mineral resources, Waste & hazardous substances
Keyword
Mining Tax/levy Waste management
Geographical area
Europe, Europe and Central Asia, European Union Countries, North Sea, North-East Atlantic, Northern Europe
Abstract

This Act applies to the payment of taxes (quarterly) for extraction of raw materials and waste. For the extraction and import of raw materials listed in Annex 1 and 2, there shall be a tax payment requirement of DKK 5 for each mq. Companies processing or importing less than 200 mq. raw materials yearly shall not be subject to payment of any tax. Fees for waste are of DKK 475 for each ton delivered to landfills. For the period of 2010-2014 tax on hazardous waste delivered for disposal at special landfills for hazardous wastes are listed in Annex 3. Exemption of tax paying is made to waste, with the condition that: earth fill and clean soil supplied for landfill is separate and used on a daily basis; to compost which meets the requirements for utilization without permit under the Environmental Protection Act’s article 19; to waste which is removed from closed landfill sites and not included in article 11 section 5; to deposits of ash and cinders from separate combustion of specified risk material requiring veterinary registration/notification; deposit of ash and cinders from the separate combustion of animal residues (meat and bone) included in article 7a section 2; to oil and chemical contaminated sand from municipal beach cleaning. Waste from stone, brick and debris and lightly contaminated soil that meet the cut-off criteria specified in the Environmental Protection Agency’s Guidance No. 7 of 2000 shall be added to landfills without any charges.

Full text
Danish
Website
www.retsinformation.dk

References - Legislation

Amended by

Act amending the taxation of waste and raw materials Act (No. 529 of 2008).

Legislation | Denmark | 2008

Keyword: Tax/levy, Soil rehabilitation

Source: FAO, FAOLEX

Act amending the Taxation of waste and raw materials Act, the Act on taxation on coal, lignite and coke, and various other laws - repealing the Act on subsidies for electricity (No. 461 of 2009).

Legislation | Denmark | 2009

Keyword: Energy conservation/energy production, Tax/levy, Subsidy/incentive, Waste management, Hazardous substances, Hazardous waste

Source: FAO, FAOLEX

Act on amending Laws related to waste and raw material taxation, carbon dioxide taxation on certain energy products, electricity taxation and various other laws (No. 903 of 2013).

Legislation | Denmark | 2013

Keyword: Energy conservation/energy production, Internal trade, Tax/levy, Enforcement/compliance, Climate change

Source: FAO, FAOLEX