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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 | Mid-1970's |
Containers Covered | All non-refillable containers |
Beverages Covered | Beer and soft drinks |
Fees / Taxes | Soft Drinks in glass or metal: U.S. 71¢ per liter Soft Drinks in plastic: U.S. 47¢ per liter Beer: U.S. 24¢ per liter |
Program Success | Recovery rates
Refillables comprise the following portions of market share:
|
Waste Management Act |
|
Law Summary | Exempts certain containers with refundable deposits from the tax |
Date Implemented | 1990 |
Containers Covered | Exempts containers which: (1) carry a deposit; (2) attain high return rates (75% for the first year, reaching 95% the fourth year of operation) and (3) are recycled |
Refundable Deposits |
|
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:
- There must be a sufficient number of collection points
- The producer or importer must file reports to the Ministry of Environment on the management of the system and on return rates
- One-way containers should not weaken the refillable bottle infrastructure
Updated
February 7, 2008
