Tax on disposable beverage containers has been very successful as a complement to the deposit-refund system (stemming from the 1950's).
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)
Tax on disposable beverage containers is applied since 1976. The tax has been very successful as a complement to the deposit-refund system (stemming from the 1950's). The tax rate is 0.51 per litre on beverage containers outside deposit-based return and recycling systems. Budgeted tax revenue in 2010 is 12 million. Finland's beverage packaging taxation system has effectively encouraged consumers to return used drinks packages. The current rate of return of glass bottles for beer and soft drinks is 97 percent.