Contaminated site contribution
The contaminated site contribution is a waste tax on the part of the company in Austria .
purpose
The contaminated site contribution is a levy on landfill ( landfill tax ), thermal recycling as well as certain reprocessing and the export of waste .
It was introduced with the Altlastensanierungsgesetz (ALSAG) in 1989 and was initially only levied on landfills. In 2006 it was extended to include waste incineration.
The contaminated site contribution serves as an effective steering instrument within the framework of the Landfill Ordinance . The volume is earmarked for the collection, assessment and remediation of contaminated sites . It is used to 85% for the promotion of security and remediation measures, for security and remediation measures that the federal government has to undertake (according to § 18 ALSAG) and substitute measures, as well as 15% for the investigations of suspected areas and contaminated sites, for related studies as well as for handling costs.
The annual income from the contaminated site contribution amounts to around € 50 million after adjustments (peak value in 2003 with € 97 million), the total income from 1989-2019 was € 1.5 billion.
scope
The contaminated site contribution is to be paid for (§ 3 Paragraph 1 Z. 1-4):
- the dumping of waste in a landfill
- storing waste for more than one year for disposal or storing waste for more than three years for recovery
- backfilling of uneven terrain (including excavation pits or trenches) or making terrain adjustments (including building dams or substructures for roads, track systems or foundations), or backfilling the mountain with waste
- the combustion of wastes and the use of waste for the production of fuel products
- the introduction of waste into a blast furnace for the production of pig iron
- the transport of waste outside of Germany (export)
Basic exceptions exist for mining waste, excavated material and recycling building materials for backfilling the site, waste with a high biogenic content in accordance with the Green Electricity Act , sewage sludge for incineration and production of fuel products, residues from waste incineration plants (landfill or backfill), steelworks slag for later recovery, recycling building materials , as well as various substances that are subject to special laws, such as dead rock and raw material extraction in accordance with the Mineral Resources Act ; radioactive substances in accordance with the Radiation Protection Act ; Waste explosives (Section 3 Paragraph 1a – 4).
The contaminated site contribution is around 8 € / ton for incineration, excavated soil, inert waste and construction waste landfills around 10 € / ton, for residual material landfill around 20 € / ton, bulk waste landfill or landfill for hazardous waste around 30 € / ton, for everything else 87 € /Ton.
Contamination contribution for private individuals
The contaminated site contribution is also due to the builder , especially in the case of terrain adaptations with rubble or construction debris and also excavated earth and soil, as well as when storing for longer than a year. If the delivery is not handled by a building contractor, it must be reported by the building owner.
Legal basis
- §§ 8–11 (II. Section Contaminated Sites Contribution ) Contaminated Sites Remediation Act (as amended online, ris.bka).
Individual evidence
- ↑ a b c d e f Contaminated site contribution. Federal Environment Agency: Altlastenportal (altlasten.gv.at, accessed November 28, 2019).
- ↑ Guidelines for the client / building owner: Step 7: Determine, register and pay the ALSAG fee. abfallwirtschaft.steiermark.at (accessed November 28, 2019)
