Finland

Finland has two laws dealing with beverage container recycling. One levies taxes on non-refillable containers, and one offers a refundable deposit as an alternative to the tax

Law Summary	Excise tax on one-way beer and soft-drink containers
Date Implemented	Excise tax: 1970's. [1] Deposits: 1996 (cans), 2008 (PET), 2012 (glass) [2]
Containers Covered by Excise Tax	Non-refillable containers (plastic, aluminum, glass)
Beverages Covered	Beer & cider, soft drinks, long drinks, sport drinks, juice, liquor/spirits/wine sold by Alko [4]
Excise Taxes	€0.51 (US$0.58) per liter for certain alcoholic beverages and soft drinks in non-refillable containers. Containers with an approved deposit-return system and high recovery rates may be exempt from the tax. [3]
Deposit Values	Plastic < 0.5 liter : €0.10 (US$0.11) Plastic 0.5 - 1 liter: €0.20 (US$0.22) Plastic > 1 liter: €0.40 (US$0.45) Metal: €0.12 (US$0.14) per can Glass: €0.10 (US$0.11) [4]
Handling fees	Manual collection or RVM without compaction: Metal/Plastic/Glass: €0.027 (US$0.03), RVM with compaction: Metal/Plastic/Glass: €0.03 (US$0.033) [4]
Recycling fees	see detailed list here.
Unclaimed deposits	Retained by PALPA. [4]
Program Success	[5]

Details

In addition to the three characteristics of a beverage container to be exempt from a tax (carrying a deposit, attaining high return rates, and being recycled), a beverage container may also not be exempted unless it and its manufacturer meet the following requirements:

1. There must be a sufficient number of collection points
2. The producer or importer must file reports to the Ministry of Environment on the management of the system and on return rates
3. One-way containers should not weaken the refillable bottle infrastructure

Footnotes

1. "Western Europe's Experience with Refillable Beverage Containers." Reduce, Reuse, Refill!, Institute of Local Self-Reliance and Grassroots Recycling Network, Oct. 22, 2001, accessed 11-26-18.

2. Deposit Systems for One-Way Beverage Containers: Global Overview 2018. CM Consulting/ReLoop Platform, 2018. (CM/RL 2018)

3. Guided by the Beverage Packaging Tax, PALPA website, accessed 11/27/18.

4. CM/RL 2018

5. Return Rates, PALPA website, accessed 11/27/18.