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

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.
The Act consists of 6 Chapters and 3 Annexes: Raw materials (1); Waste (2); Registered corporate accounting and billing (3); Administration (4); Penalty (5); Entry into force (6).
Annex 1 - List of taxable raw materials with associated conversion factors. Annex 2- List of imported raw materials covered by the raw material tax.