Bottle Bill Resource Guide

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

One-way containers: 75% (overall)
Liquor: 72%
Wine: 75%
Imported Beer: 50%
Refillables: 95-98% (overall)

Refillables comprise the following portions of market share:
Beer: 95%
Soft Drinks: 99%
Wine/Liquor: a major percentage


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
Beverages Covered

Beer and soft drinks

Amount of Deposit

U.S. $0.11
U.S. $0.45 for larger sizes



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