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.
Decree of 22 March 2007 encouraging the prevention and reclamation of waste in the Walloon region.
This regulation includes nine tax regimes:
- 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.
Any person in the Walloon region who:
- performs a waste-removal or waste-management activity
- performs an activity that is affected by one of the 9 tax regimes
Tax is established based on a quarterly, half-yearly or annual declaration that is made by the taxpayer to the Department of Soil and Waste of the SPW ARNE which manages the establishment, calculation and monitoring of waste-related taxes, as well as disputes.
The SPW Finances sends the statement, receives payments and manages recovery.