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 | 1996 (Cans) / 2008 (PET) / 2012 (Glass) |
| Containers Covered | All non-refillable containers |
| Beverages Covered |
Almost all soft drinks; water; beer; cider; long drinks; sport drinks; juice; liquor/spirits/wine sold by Alko |
| Fees & Taxes |
Handling fee: Manually accepted containers or RVM accepted containers without compaction: o Metal, plastic, glass: €0.027 (USD$0.030) RVM accepted containers with compaction: o Metal, plastic, glass: €0.03 (USD$0.033) |
| Program Success |
Success rate (2016): Total return rate: 92% Can: 96% Glass: 88% 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 |
| Beverages Covered |
Beer and soft drinks |
| Amount of Deposit |
Plastic < 0.5l: €0.10 (USD$0.11) Plastic 0.5l - 1l:€0.20 (USD$0.22) Plastic >1l: €0.40 (USD$0.45) Metal: €0.15 (USD$0.17) Glass: €0.10 (USD$0.11) |
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
Grocery store chain Lidl does not participate in Finland's deposit system, with Lidl bottles only redeemable at their own stores.