Waste Tax 1987-1996

4. Developments in taxable waste amounts

4.1 Introduction
4.2 Taxable waste amounts
4.3 Statistics illustrating the development in waste fractions
4.4 Evaluation of the development in different waste types
4.5 Waste amounts in relation to a baseline
4.6 Balance and summary

4.1 Introduction

Significant reduction from 1986 to 1996

This chapter gives a description of the developments in taxable waste amounts, and the developments in various groups of waste producers are analysed. The background of this relatively brief description is a very extensive work of compiling, estimating and, to a certain degree, verifying data on waste amounts.

Firstly, an outline is given of the developments in total taxable waste amounts, based primarily on data from the Central Customs and Tax Administration on waste delivered and waste subsequently removed for recycling.

Secondly, an attempt is made to describe the changes in amounts of different waste types in the years since the introduction of the waste tax. This analysis is primarily based on the RENDAN waste statistics for 1987 to 1993 and special statistics from the RENDAN material stream analyses.

The description below shows a significant decrease in taxable waste amounts from 1987 to 1996. This decrease is estimated mainly to be attributable to construction and demolition waste and household waste.

4.2.1 Data on waste to and from plants

Reports from the customs and tax regions

The basis for the calculation and levy of the waste tax is a weighing of waste delivered to registered waste treatment plants (incineration plants, landfills and landfills for inert waste). Waste subsequently removed for recycling is also weighed with regard to a refund of the tax. For this purpose, all plants must be equipped with a weigh-bridge approved by the customs and tax authorities.

On the basis of reports on amounts of waste delivered to, and subsequently removed from, each plant covering 1987 to today which were submitted by waste treatment plants to the customs and tax regions, it is possible to describe the developments in waste amounts in this period.

Registered plants report waste quantities on a quarterly basis and both amounts delivered and amounts subsequently removed are stated. These statements are used for the calculation of waste tax payable. As from 1993, waste quantities are detailed further into incineration and landfilling due to the differentiation of the tax.

Basis of statement

From 1987 to 1989 returns were made to local customs offices. After the change in the local customs and tax administration in 1989, returns have been submitted to the local customs and tax regions. From 1989 to 1990, local customs offices forwarded a copy of returns from registered plants to the Central Customs and Tax Administration. With effect from 1990, copies are sent to the Danish Environmental Protection Agency and statistics on waste amounts have been made. The Central Customs and Tax Administration calculates yields from the tax and since 1987 has only made monetary statistics.

This means that, for the period 1990 to 1996, waste statistics have been made by the Danish Environmental Protection Agency based on quarterly reports from registered plants with statements of amounts delivered and amounts subsequently removed. From 1993 these amounts are broken down into landfilling and incineration. For 1987 to 1989 a total statement is available from the Central Customs and Tax Administration covering payment of taxes for amounts delivered and refunds for amounts removed. On the basis of these figures it is possible to calculate waste amounts, as the rate at that time was the same for all types of waste. Data for the different plants in 1987 and 1988 are also found by collecting information from the customs and tax regions. Due to the procedure of destruction of documentation after 5 years, not all regions were able to supply data for 1987 and 1988 at plant level, and consequently data for half of the plants for 1987 and 1988 are calculated on the basis of the RENDAN material stream analyses.

Amounts stated

In the following description, the statement of taxable waste amounts is based on actual amounts delivered and amounts removed in each calendar year. The statement per year cannot be directly compared with the revenue statement from the Central Customs and Tax Administration or with the statement from Statistics Denmark. The waste tax is payable on a quarterly basis and is paid in arrears, and this means that the statement and thus the payment for the fourth quarter in a calendar year will be reported to the tax authorities in the following calendar year. In the Finance Act and statistics from Statistics Denmark, the tax yield is accrued so that revenues of a given year are the tax actually paid in the tax year - i.e. the tax yield from the fourth quarter of the preceding year, and the yield from the first to third quarters of the present year.[note 4] Any deferred reports of taxable waste quantities are registered at the time of reporting. Some deferred reports at enterprise level resulting from rulings in the VAT Appeal Board in 1996, are kept out of the statement, as these waste amounts concern the entire period from 1990 to 1995. It has not been possible to state these amounts on an accruals basis.

4.2.2 Changes in registered plants

Municipal plants

In the first three years, from 1987 to the end of 1989, the waste tax was only levied for plants receiving waste from municipal collection schemes. Also waste that was not collected in municipal schemes was taxable, if it was delivered to such plants. In practice, these plants were large, primarily municipally operated landfills and incineration plants. A total of 93 plants were registered in this period.

Inert waste landfills etc.

With effect from 1990 the taxable base was extended to comprise all plants receiving collected or assigned waste. In practice, this meant that a large number of small, primarily private, inert waste landfills and enterprises with own landfills were required to register. Especially inert waste landfills received a part of the "free" waste which was not collected. The change in the Act led to a further 65 plants being registered in 1990. Since then, a further 19 plants have been registered, partly due to rulings in the VAT Appeal Board on landfills at private enterprises etc. Some of these plants have subsequently withdrawn their registration.

As a result, when evaluating the developments in taxable waste amounts, it is crucial to take into account the 1990 change in the registration requirement, as data from 1987 to 1989 cannot be compared directly with data from 1990 to 1996.[note 5]

Separate time series

By drawing up a statement of the development in waste amounts at plants registered in 1987-89, a separate time series has been made for 1987-96 for municipal plants.[note 6] Also, a separate time series has been made for plants registered in 1990 or later, primarily inert waste landfills, but also plants at enterprises.

In the comparison between new and old plants, it has been necessary to take into account certain plants that are registered separately after 1990 which, due to corporate ownership, previously reported jointly with other plants. A study of Danish Environmental Protection Agency files (based on information from the customs and tax authorities) concerning the status of registered plants in 1990, revealed that seven plants have registered in their own name after the amendments to the Act, which used to report received waste together with another plant. It has also been necessary to take into account that some plants have changed their name, often in connection with new facilities coming into operation.

Before/after 1990

In the following statement of taxable waste amounts, a distinction is made between taxable plants before and after 1990. Plants registered before 1990 are referred to as municipal plants, and plants registered after 1990 are referred to as inert waste landfills etc. These designations are simplified, as municipal inert waste landfills also exist. "Municipal plants" means plants receiving waste from municipal waste collection schemes. Plants registered before 1990 means physical plants so that any subsequent plants connected to the same collection area are also included here.

Waste diversion no real problem

One could imagine that waste would have been diverted from taxable to non-taxable plants in the period 1987-89. The reception of waste from municipal collection schemes released the registration and taxation requirement, but for non-collected waste from enterprises etc. until 1990 there was a certain possibility to freely choose plants. The problem of a diversion effect of the waste tax was studied in the 1989 evaluation of the tax (Holmstrand m.fl., 1989). In the GENDAN report, a detailed study of waste diversion was carried out, comparing locations of taxable and non-taxable plants. On the basis of a statement of transport costs it was calculated that the waste tax of DKK 40/tonne in effect at that time did not outweigh the extra transport cost when using non-taxable plants.[note 7] It must therefore be assumed that in 1987-89 waste diversion caused by the tax has not taken place to an extent that has significantly influenced total amounts delivered to registered plants. For the period after 1990, it cannot be excluded that waste similar to domestic waste has been delivered to private inert waste landfills, but due to the strict regulation of waste streams in recent years, especially through municipal waste regulations, it is estimated that this has been very limited and that the inaccuracy of the statement is small.

4.2.3 Developments from 1987-1996

Distinction between gross and net

A distinction is made between gross and net delivered waste amounts. Net waste amounts are calculated as gross waste amounts delivered to registered plants, with a deduction for waste subsequently removed from the plant.

Gross delivered amounts are an indicator of total taxable waste amounts, and decreases in these amounts may indicate less consumption, less activity in the building sector, or increased efforts in recycling in society. Figures of gross amounts, however, are blurred by waste being counted twice, for example at transfer stations, or when incineration residues are removed from incineration plants and delivered to landfills. As a result, net delivered amounts are a better indicator of the developments in taxable waste amounts, as this figure is corrected for several counts of the same waste and also represents the final impact of waste after the effect of waste separation and external sale of residues from waste treatment plants for recycling.

Figure 4.1. Gross waste amounts at registered plants 1987-1996 (Source: Reports from customs and tax regions).

Figure 4.2. Amounts of waste removed from registered plants 1987-1996 (Source: Reports from customs and tax regions).

Figure 4.3. Net waste amounts delivered (delivered minus removed) to registered plants 1987-1996 (Source: Reports from customs and tax regions).

Figure 4.1 shows the developments in gross delivered waste amounts, stated for municipal plants and inert waste landfills etc. The development at the so-called municipal plants, the first to be subject to the waste tax, shows a reduction[note 8] from 1987-93 in gross delivered amounts from 4,659,000 tonnes to 3,873,000 tonnes, i.e. a total of 786,000 tonnes or a decrease of 17 per cent. From 1994-96 waste amounts increase, to 4,054,000 tonnes in 1996 so that the total result for the period is a reduction by 605,000 tonnes or 13 per cent. The Figure shows a reduction in amounts delivered to inert waste landfills etc. from 1990-96 from 567,000 tonnes to 417,000 tonnes, i.e. a reduction of 150,000 tonnes or 27 per cent.

Subsequently removed

Figure 4.2 shows the developments in waste amounts subsequently removed, stated for municipal plants and inert waste landfills etc. Total amounts removed increase from 1987 to 1996. At municipal plants the increase in amounts removed from 1987 to 1996 is from 636,000 tonnes to 1,060,000 tonnes, i.e. an increase of 67 per cent. At inert waste landfills etc. amounts removed remain relatively stable in the period from 1990 to 1996. They increase slightly from 173,000 tonnes in 1990 to 218,000 tonnes in 1994, and the level drops in 1996 more or less to the starting point of 178,000 tonnes.

Net reduction of 26 per cent

Figure 4.3 shows the development in net delivered waste amounts (delivered minus removed), stated for municipal plants and inert waste landfills etc.

At municipal plants a considerable decrease in net delivered amounts is seen from 1987 to 1996. The result for the period 1987-96 is a reduction of 1,029,000 tonnes, corresponding to 26 per cent. The net amount in 1996 was 2,994,000 tonnes, compared to 4,023,000 tonnes in 1987. Waste amounts increase somewhat from 1993 to 1996, despite the increase in the waste tax rate in 1993. This may be explained by the economic recovery after 1993 and the resulting increase in private consumption. However, there is a significant overall reduction in waste amounts from 1987 to today. Also waste amounts delivered to inert waste landfills show a decrease, and again amounts were lowest in 1993. The total reduction is 155,000 tonnes from 1990 to 1996, corresponding to 39 per cent.

Data sources

Data from the Central Customs and Tax Administration do not allow a statement of the development in different waste fractions, i.e. how waste is distributed between domestic waste, industrial and commercial waste, construction and demolition waste etc.

These developments can be found in other data sources:

	Waste Survey 1985 by the Danish Environmental Protection Agency and regional councils (Miljøstyrelsen, 1991a, 1991b),
	RENDAN material stream analyses 1987-1993 (RENDAN, 1990; 1991; 1992; 1993).
	The ISAG (Information System for Waste and Recycling from the Danish Environmental Protection Agency) (Miljøstyrelsen, 1996a, 1996b).
	RENDAN special statistics from recycling plants etc. (RENDAN, 1996)

These data sources are evaluated below and subsequently used to evaluate developments in different waste fractions.

Waste Survey 1985 by the Danish Environmental Protection Agency and regional councils

1985 survey

The 1985 survey was made by the regional councils based on a Danish Environmental Protection Agency Statutory Order on waste surveys (Miljøstyrelsen, 1991a; 1991b). This was the first survey of waste amounts, and it was attempted to make data from the different regions comparable in a nation-wide survey.

For domestic waste, data are in most cases based on weighed amounts at treatment plants. For other waste streams, however, the statement is mainly based on estimates and theoretic calculations of amounts, and they are subject to some uncertainty. This is especially the case for the statement of industrial and commercial waste. Construction and demolition waste is mostly fixed as a unit amount, either by number of employees in the building and construction sector, or number of inhabitants, and data are not based on measured quantities (Miljøstyrelsen, 1991b: 16). Furthermore, it is stated that recycling may be somewhat underestimated, especially for industrial waste.

RENDAN material stream analyses

At the request of the Danish Environmental Protection Agency, RENDAN has stated the distribution of waste amounts on different waste streams from 1987 to 1993 by collecting information from all treatment plants on a quarterly basis (RENDAN, 1991; 1992; 1993; 1994). On the basis of these data, waste amounts are stated for four waste types: domestic waste; commercial and industrial waste; construction and demolition waste; and other waste. These statements have been financed by funds from the Council for Recycling and Cleaner Technology and have been reported regularly to the Danish Environmental Protection Agency.

For the years 1987 to 1990, data have been collected at plants required to register under the provisions of the Waste Tax Act. In this period, some two thirds of these plants reported for the RENDAN statistics. For the years 1991-93 the statistics were made considerably more comprehensive, so that 95 to 98 per cent of plants were included. For these years, statistics have also been extended to comprise private inert waste landfills etc.

The ISAG (Information System for Waste and Recycling from the Danish Environmental Protection Agency)

The ISAG is the Danish Environmental Protection Agency's information system for waste and recycling. It has replaced the RENDAN material stream analyses (Miljøstyrelsen, 1996a; 1996b). The ISAG is based on annual reports from all waste treatment plants. Furthermore, the ISAG includes a number of waste fractions that were not covered by the RENDAN statistics.

The ISAG states the distribution of waste by waste type and the most important waste fractions, as well as the distribution by incineration, landfilling and recycling. Furthermore, the ISAG states the waste source. In future, the ISAG will give a much better base for following developments in waste streams, but the first full year covered is 1994. The 1993 ISAG statement is based on a conversion of reports from the last two quarters.

Due to the different methods of calculation, it is difficult directly to compare ISAG figures for 1994 and 1995 with RENDAN figures for the period 1987-93.

RENDAN special statistics from recycling plants etc.

Recycling

In recent years, RENDAN has kept special statistics for construction and demolition waste, compost waste etc. Furthermore, for certain traditional waste fractions such as paper/cardboard, glass and metal/scrap, RENDAN has in recent years calculated figures going back to the beginning of the 1980s. These special statistics can be used for interpreting the overall developments in waste types (RENDAN, 1996a).

4.4.1 Waste types

Time series 1987-1993

RENDAN figures represent the only figures for waste types covering the major part of the 10 years' existence of the waste tax, i.e. the period 1987-1993.

Below, RENDAN statistics for 1987-1993 are used to describe and analyse developments in different waste types.

Table 4.1. shows the RENDAN statement for four waste types:

	Household waste: domestic waste, bulky waste and garden waste.
	Industrial and commercial waste: waste from trade, offices and industry.
	Construction and demolition waste
	Other waste: residues from incineration plants, waste from wastewater treatment plants, mixed waste and residues from power generation

	1987	1988	1989	1990	1991	1992	1993
House.	1,034	1,082	1,051	1,370	1,917	1,879	1,798
Ind/ com	539	578	547	728	819	918	999
C&D	442	363	340	225	582	432	361
Other	615	571	494	647	1,234	1,056	887
Total	2,631	2,596	2,434	2,972	4,454	4,287	4,046
Coverage	64%	64%	64%	65%	92%	96%	98%

Table 4.1. Waste types, total statement 1987-93, (in 1,000 tonnes) with indication of coverage of registered plants (RENDAN, 1994: 25).

As mentioned, RENDAN statistics are inconsistent as from 1987-90 mainly municipal plants have reported, and from 1991-93 all plants have reported, including private inert waste landfills.

If the two periods are evaluated separately, the following comments can be made on Table 4.1.:

Inconsistencies over time

For household waste, amounts remain stable in the first period, and an increase is seen in 1990 due to increased reporting. From 1991 to 1993 there is a reduction of some 120,000 tonnes. For industrial and commercial waste, amounts are also stable in the first period, whereas in the second period waste amounts increase. For construction and demolition waste, a considerable reduction is seen from 1987 to 1990. The reduction is almost 50 per cent or 200,000 tonnes. In 1991, amounts increased to a level above the 1987 level, but this is because inert waste landfills etc. are now incorporated in the statistics. From 1991 to 1993 the amount of construction and demolition waste falls again and is reduced by some 200,000 tonnes or a good 40 per cent. For other wastes it is difficult to evaluate the development, but also here there is a break in 1990.

Calculation of distribution

Figure 4.4 shows the result of a calculation in which RENDAN data on composition of waste have been used to estimate the distribution of gross waste amounts delivered to municipal plants. Figure 4.4 corresponds to Figure 4.1 above as both figures show gross amounts delivered; Figure 4.4 in addition gives a distribution of waste by type.

For the present evaluation, RENDAN has delivered data at plant level for the years 1987 to 1993 allowing isolation of inert waste landfills etc. from the statement. However, it is not in all cases that there is agreement between waste amounts reported to RENDAN and amounts reported to the Central Customs and Tax Administration. Therefore, the basis has been taken in data on gross amounts from the Central Customs and Tax Administration. Subsequently, data from RENDAN statistics have been used to evaluate the composition of these waste amounts. For plants that have not reported data to RENDAN statistics in the first years, the waste composition has been estimated as an average of the distribution in following years. This leads to some uncertainty, as estimates have been carried out at a few, large landfills. It is estimated that the reduction in construction and demolition waste is somewhat underestimated in Figure 4.5, and that the reduction in household waste and mixed waste is correspondingly overestimated. The advantage of carrying out the calculations, however, is that it allows calculation of a complete time series for 1987 to 1993 giving a more realistic picture than a comparison of the 1985 survey with new ISAG figures.

Figure 4.4. Waste amounts and distribution of waste types 1987-1993. Municipal plants. Partly estimated statement based on plant data from the Central Customs and Tax Authorities and RENDAN.

Figure 4.5. Data for recycling, various material types (Source: RENDAN, 1996).

Increase in industrial and commercial waste

Figure 4.4. shows that especially construction and demolition waste has decreased significantly from 1987-1993, but also household waste and other wastes show significant reductions. By contrast, industrial and commercial waste, after a reduction in the middle of the period, is increasing. Construction and demolition waste fell by 63 per cent, from 465,000 tonnes to 172,000 tonnes. Household waste fell by 16 per cent from 2,144,000 tonnes to 1,792,000 tonnes. Other wastes are reduced by 22 per cent, from 1,031,000 tonnes to 805,000 tonnes. Finally, industrial and commercial waste increased by 8 per cent, from 1,017,000 tonnes to 1,104,000 tonnes.

4.4.2 Waste fractions

Developments in recycling

In its Waste Handbook (RENDAN, 1996), RENDAN has published special statistics of the following waste fractions: iron and metal; paper; glass; compost and construction and demolition waste. These statistics are valuable when evaluating which waste streams are affected by increased separation and recycling. In Figure 4.5, the developments in these figures are shown.

Brief comments are given below; for a more detailed description, reference is made to the Waste Handbook.

Iron and scrap

The collection of iron and metal from 1986 to 1994 amounted to a relatively stable amount of some 600,000 tonnes[note 9], with small fluctuations. It is assessed that more than 90 per cent of potential iron scrap is collected, and it can be seen that even though iron and metal scrap is a heavy waste type sensitive to a tax on waste, the tradition of collection was established long before a tax was introduced. Enterprise interviews in the iron and metal sector show (see Chapter 5) that scrap iron has a positive economic value which promotes collection.

Paper/cardboard

Paper collection in Denmark has increased from 333,000 tonnes in 1986 to 521,000 tonnes in 1994. A potential of some 1 million tonnes is estimated. Despite requirements of the Danish Statutory Order on Waste concerning paper collection, only half the potential is collected.

Glass

The collection of glass etc. has increased from some 66,000 tonnes in 1986 to some 103,000 tonnes in 1994. The collection shall be seen in relation to a total glass consumption of approximately 158,000 tonnes. Despite requirements of the Danish Statutory Order on Waste concerning collection, only some two thirds of glass are collected. Again, the increase in collection is relatively moderate from 1986 to today, especially considering the extensive effort of establishing bottle banks etc.

Compost

A more positive development is seen when it comes to organic waste. Compost statistics show that amounts of source separated organic domestic waste, garden and park waste and sludge from wastewater treatment plants delivered to composting and biogas plants have increased from around 86,000 tonnes in 1990 to 500,000 tonnes in 1994. For 1995, the ISAG stated the amount at around 600,000 tonnes.[note 10] In addition, home composting is estimated at 15-20,000 tonnes annually. The Danish Statutory Order on Waste does not establish any requirements for recycling of organic waste, but many waste companies and local administrations have paid special attention to this waste fraction in recent years, cf. Chapter 6.

Construction and demolition waste

In 1993, only around 381,000 tonnes of construction and demolition waste were transported to taxable plants; of this amount around 206,000 tonnes were subsequently removed for recycling (RENDAN, 1996: 61).

In 1993, around 1.5 million tonnes of construction and demolition waste were transported to recycling plants. Furthermore, construction and demolition waste was applied in non-taxable backfillings (harbours, ski slopes, noise barriers etc.). This special form of recycling accounts for around 250,000 tonnes annually.

For construction and demolition waste RENDAN has estimated the total recycling rate at around 79-80 per cent.

Since 1991, RENDAN has made statistics of construction and demolition waste delivered to and removed from four different types of plant: 1) taxable plants; 2) non-taxable recycling plants with permanent address 3) non-taxable demolition 4) non-taxable backfillings. Data in Figure 4.5. state recycling at plants of types 2 and 3 (construction and demolition) and type 4 (backfillings).

Data for 1991 and 1992 underestimate actual amounts as not all plants delivered data for the statistics. From 1993 statistics are estimated to have an almost complete coverage. Especially concerning non-taxable backfillings (ski slopes, harbours etc.) it should be noted that the registration only attempts to cover amounts over 500 tonnes. Local administrations have contributed with information on such backfilling projects to RENDAN.

For taxable plants, registration was almost complete as early as from 1991. The delivery to taxable plants of construction and demolition waste decreases markedly from 1991 to 1994: from 689,000 to 403,000 tonnes (RENDAN, 1996: 62). Statistics of construction and demolition waste show a larger delivery of construction and demolition waste than the waste type statement (Figure 4.4), and it may be explained by the inclusion in the first statistics of private inert waste landfills etc., and by the general uncertainty in the waste type statement.

Especially within construction, crushing of materials for reprocessing and recycling is common. Asphalt, bricks and concrete account together for around 1 to 1.2 million tonnes of construction and demolition waste, and these materials are widely recycled. For asphalt, however, statistics show that recycling has not increased significantly since 1986. It has remained stable at around 2-300,000 tonnes annually. By contrast, there seems to have been a considerable increase in the recycling of concrete and bricks, from 1991-94 alone by some 200,000 tonnes.

4.4.3 Evaluation of composition of taxable waste reduction

Composition of gross reduction

Firstly, the reduction in gross waste amounts delivered to municipal plants is evaluated. This is only done for 1987 to 1993 as waste type statistics (Figure 4.4) are only stated for gross amounts delivered. Subsequently, the composition of net waste amounts delivered to municipal plants is evaluated.

Figures 4.2 and 4.4 show a total gross reduction by 786,000 tonnes from 1987 to 1993. There was a minor increase in amounts from 1993 to 1996, but if it is assumed that in this period no significant shift between the fractions took place, there is no major differences between the situation in 1993 and that in 1996 with respect to the composition of the reduction. The estimated waste type statement (Figure 4.4) shows that from 1987 to 1993[note 11] there was a relatively significant drop in construction and demolition waste, and also in household waste and other wastes. There was no reduction in industrial and commercial waste.

Below, an evaluation is given of the consistency between the estimated waste type statement and recycling statistics.

Construction and demolition waste

The waste type statement (Figure 4.4) shows that a reduction took place in gross delivered construction and demolition waste by some 285,000 tonnes from 1987 to 1993. Original RENDAN figures show (Table 4.1) that in each of the two periods a decrease of 200,000 tonnes was registered, i.e. a total of 400,000 tonnes, but this figure includes inert waste landfills. RENDAN special construction and demolition waste statistics, covering only 1991 to 1993 show that in these years alone there was a decrease in gross delivered amounts by around 300,000 tonnes. Also this figure, however, includes inert waste landfills. Against this background, it seems probable that the waste type statement underestimates somewhat the reduction in gross delivery of construction and demolition waste to municipal plants, but the reduction is not estimated to exceed 400,000 tonnes.

Increased recycling

Recycling statistics for construction and demolition waste show that considerably larger amounts are recycled than the drop in amounts delivered. However, as the recycling statement only achieved satisfactory coverage of construction and demolition waste from 1993 onwards, it is difficult to compare the two sources. In 1993, 1.5 million tonnes construction and demolition waste were transferred to crushing plants, and 250,000 tonnes were used for backfillings. This gives a considerably larger recycling than the estimated reduction in waste amounts. However, there are indications that already before 1987 a certain amount of recycling of construction waste took place, as 2-300,000 tonnes of asphalt were recycled already in the mid 1980s (RENDAN, 1996). Recycling statistics confirm in one area the tendency of the estimated waste reduction. The decrease in construction and demolition waste amounts by around 2-300,000 tonnes in the period 1991-93 stated in RENDAN figures (Figures 4.4. and 4.6), corresponds to an increase in recycling of bricks and concrete also by some 200,000 tonnes in the same period. The explanation of these larger amounts is partly that construction and demolition waste that used to be transported to inert waste landfills now goes to recycling, and partly in the considerable increase in construction activity cf. Figure 4.8 below.

Household waste

Household waste down by 352,000 tonnes

If the starting point is taken in the estimated waste distribution (Figure 4.4) made on the basis of RENDAN and Central Customs and Tax Administration figures, it is seen that from 1987 to 1993 a reduction in household waste of around 352,000 tonnes took place.

On the basis of RENDAN special statistics for recycling (Figure 4.5) it is seen that from 1987 to 1993 a total increase in recycling of paper/cardboard (190,000 tonnes), glass (38,000 tonnes), and composting (around 500,000 tonnes) has taken place - a total of 735,000 tonnes. The difference between this figure and the 352,000 tonnes reduction in household waste given in the waste type statement (Figure 4.5) is partly due to the fact that only part of this separation and collection can be attributed to households. Of the around 500,000 tonnes of paper collected, the ISAG estimates that in 1994 some 140,000 tonnes came from households. Of the around 103,000 tonnes of glass collected, the ISAG estimates that in 1994 some 70,000 tonnes came from households. Of the around 600,000 tonnes of composting/garden waste in 1994 the ISAG estimates some 280,000 tonnes came from households. It is difficult to assess how large a part of the increase in the different fractions can be attributed to households, but if it is assumed that households' part of the increase in recycling of paper and glass corresponds to their total part of recycling of these waste fractions, the following figures can be calculated: around 60,000 tonnes paper, 25,000 tonnes glass and 125,000 tonnes garden waste/organic waste. This leaves a residual amount of some 140,000 tonnes which is assumed mainly to be made up of bulky waste and other waste types from households, but which also reflects that the drop in household waste amounts may be somewhat overestimated, though hardly by more than some 50,000 tonnes.

Other wastes

Other wastes down by some 200,000 tonnes

It is not possible to compare the waste type statement with recycling statistics, but the 200,000 tonnes reduction shown by the waste type statement probably reflects especially the increase in recycling of slag from waste incineration plants.

Amounts subsequently removed

In addition to the around 786,000 tonnes of waste in reduced delivery from 1987 to 1993, the same period has seen an increase of 292,000 tonnes in amounts subsequently removed from municipal plants. These amounts are materials for recycling, slag and waste transfers, but it is not possible to make a breakdown by types for the period 1987-1993.

Baseline index

In Section 4.2, general data from the Central Customs and Tax Administration on waste amounts are used to describe developments. Section 4.3 gives an outline of existing waste statistics, and Section 4.4 uses the RENDAN material stream analyses to detail the type distribution of waste. In this section, developments in waste amounts will be related to a baseline. The baseline represents a picture of developments in waste amounts without regulation, taxes etc.

In Figures 4.6, 4.7 and 4.8 waste amounts from households, industry/commerce and construction/demolition are related to relevant indices from Statistics Denmark. For construction and demolition waste, the development in construction investments has been chosen, as this waste derives mainly from construction activities rather than from building activities. For industry and commerce the net production index has been chosen. For households the private consumption index has been chosen.

De-linking construction index and waste

Figure 4.8 shows that construction activities in particular increased in the period, and at the same time construction and demolition waste has decreased significantly. This may also explain the significant amounts delivered to recycling plants. Without the efforts to recycle construction and demolition waste, residual waste amounts could have increased considerably in the 10-year period in question. By contrast, the change in the net production index has followed quite closely the change in industrial and commercial waste. For households, there has been a slight de-linking between waste amounts and developments in consumption.

Figure 4.6. Index of households and consumption index.

Figure 4.7. Index of industrial/commercial waste and net production index.

Figure 4.8. Index of construction and demolition waste delivered to municipal plants and index of construction investments.

Focus on net amounts delivered

On the basis of data from the Central Customs and Tax Administration on waste tax yields, developments in taxable residual waste amounts have been analysed. In order to account for transfer of waste and separation of waste for recycling, the central parameter for the evaluation of the development in residual waste amounts has been net amounts delivered. Net amounts delivered are calculated as gross amounts delivered, with a deduction for amounts subsequently removed. As the taxable base for the waste tax was extended in 1990 it has also been important to account for this at the evaluation of developments in residual waste amounts, and consequently developments have been stated separately for municipal plants and inert waste landfills etc.

Reduction of 26 per cent

In the period from 1987 to 1996 there was a drop in waste amounts delivered to municipal plants of 26 per cent. At inert waste landfills etc. there was also a decrease in waste amounts which were taxable in 1990. From 1990 to 1996 this decrease was 39 per cent net. The reduction for both categories of plant took place in the period from 1987 to 1993. From 1993 to 1996, waste amounts increased slightly, which is probably due to the economic recovery.

By processing RENDAN material stream analyses from 1987 to 1993, it has been possible to analyse the composition of the waste reduction at municipal plants. It has only been possible to calculate developments in the composition of gross amounts delivered.

Type distribution and reduction

The reduction at municipal treatment plants is evaluated as comprising a reduction in household waste of around 352,000 tonnes, a reduction in construction and demolition waste of around 293,000 tonnes and in other wastes of 226,000 tonnes. An increase in industrial and commercial waste of 86,000 tonnes has taken place.

Data from the Central Customs and Tax Administration from 1987 to 1993 show an increase of 294,000 tonnes in waste subsequently removed from plants, which is assessed primarily to comprise construction and demolition waste and slag from incineration plants, but the composition cannot be detailed further.

At inert waste landfills there is a decrease in net amounts delivered from 1990 to 1993 of around 167,000 tonnes, and the major part is assessed as a reduction in construction and demolition waste.

Heavy waste fractions reduced most

This means in total that the most significant reduction has taken place for construction and demolition waste which is assessed to account for a waste reduction of around 560,000 tonnes at taxable plants[note 12]. The second largest share is the composting of garden waste. Even though recycling has increased by around 500,000 tonnes, it must be assumed that some garden waste was previously burned locally, so that the reduction in taxable amounts hardly accounts for more than half this amount. Householders have reduced their waste considerably, by around 352,000 tonnes, but glass and paper are assessed to only constitute a minor part of this, a total of 85,000 tonnes. Two thirds are estimated to be garden waste and bulky waste.

As a conclusion it is seen that the most significant reductions in residual waste amounts have taken place for "heavy" waste fractions: construction and demolition waste, garden waste and bulky waste. In addition, an increase in recycling of slag from incineration plants is seen. The mandatory collection of glass and paper only accounts for a minor part of the reduction in taxable waste amounts.

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4/ Statistiske Efterretninger, Miljø, 1996: 12, according to the footnote to Table 1, page 10 (State revenue from environment and energy taxes), the statements for different years are corrected for the time of payment. Statistics Denmark has informed that this is not the case for the waste tax.

5/ At the introduction of the waste tax in 1987 the requirement to register comprised, cf. §82c of the Environmental Protection Act only "enterprises or plants receiving waste from municipal waste collection schemes for landfilling or incineration ". Taking effect from 1^st January 1990 the requirement was extended to comprise "enterprises receiving waste from municipal waste collection schemes, including waste assigned by the local council to landfilling or incineration ", cf. §11 in Act on Taxes on Waste and Raw Materials.

6/ This distinction was also made in the DEPA note on the effects of the waste tax presented to the Parliamentary Environment and Physical Planning Committee in 1991 and in the RENDAN material stream analysis.

7/ Waste diversion caused by the waste tax was, according to the analysis, only profitable a very few places in Denmark (3 for industrial and commercial waste and 3 for construction and demolition waste).