Tax on waste (landfill tax), introduced in 1996, is the most important emission tax in Finland. The budgeted revenues in 2010 were at 52 million.

Source: UNCSD Secretariat (2010) Questionnaire for the Member States on Experiences, Success Factors, Risks and Challenges with Regard to Objective and Themes of UN Conference on Sustainable Development (UNCSD)

Waste taxes aim to promote waste recovery and reduce the amounts of waste ending up in landfills. Waste taxes are paid by the owner of the landfill, who passes on the cost through fees charged for the reception of waste. It is proposed by the current Government to extend the tax base beyond municipal landfills and include all waste which could be reutilised on the basis of technical, economical or environmental premises. It is anticipated that with this review the tax rate will be increased from 30 per tonne of waste to 40/tonne.