2008:18 Konstruktion av avfallstaxa - Avfall Sverige

BAKGRUND.................................................................................................................................................................3
1. INTRODUKTION ...................................................................................................................................................4
1.1 DEFINITIONER ......................................................................................................................................................5
2. JURIDISKA FÖRUTSÄTTNINGAR ..................................................................................................................7
2.1 KOMMUNENS RENHÅLLNINGSANSVAR ...............................................................................................................7
2.2 KOMMUNENS RÄTT ATT TA UT AVGIFTER OCH HUR AVGIFTEN FÅR UTFORMAS ...............................................8
2.3 DEFINITION AV HUSHÅLLSAVFALL .....................................................................................................................9
2.4 BETALNINGSANSVAR, UNDANTAG OCH BEFRIELSE FRÅN AVGIFT...................................................................10
2.4.1 Betalningsansvar .......................................................................................................................................10
2.4.2 Undantag....................................................................................................................................................10
2.4.3 Effekter på renhållningsavgiften ..............................................................................................................11
2.4.4 Några rättsfall om renhållningsavgifter ..................................................................................................11
2.5 SJÄLVKOSTNADSPRINCIPEN...............................................................................................................................12
2.6 LIKSTÄLLIGHETSPRINCIPEN...............................................................................................................................13
2.7 SÄRREDOVISNING ..............................................................................................................................................16
2.8 TAXAN SOM STYRMEDEL...................................................................................................................................17
3. TAXAN I PLANERINGS- OCH BESLUTSPROCESSEN ............................................................................18
4. TAXANS KONSTRUKTION ..............................................................................................................................20
4.1 TAXANS OLIKA DELAR.......................................................................................................................................20
4.1.1 Grundavgifter ............................................................................................................................................20
4.1.2 Rörliga avgifter..........................................................................................................................................21
4.1.3 Tilläggsavgifter..........................................................................................................................................23
4.2 UTFORMA AVGIFTER SÅ ATT DE FUNGERAR SOM STYRMEDEL ........................................................................23
4.2.1 Incitament för källsortering av matavfall ................................................................................................24
4.2.2 Stimulera till minskade mängder säck- och kärlavfall............................................................................25
4.2.3 Hemkompostering......................................................................................................................................27
4.2.4 Övriga incitament......................................................................................................................................28
5. ATT BERÄKNA KOSTNADER.........................................................................................................................29
6. AVGIFTSNIVÅER................................................................................................................................................33
6.1. FÖRDELNING AV GRUNDAVGIFTER ..................................................................................................................33
6.2. NIVÅER FÖR RÖRLIGA AVGIFTER .....................................................................................................................35
6.2.1 Beräkning av viktavgifter..........................................................................................................................36
6.2.2 Beräkning av avgifter vid källsortering av matavfall..............................................................................39
7. SPECIAL- OCH TILLÄGGSAVGIFTER.......................................................................................................44
7.1 AVGIFTER FÖR SLAM FRÅN SLUTNA TANKAR, TREKAMMARBRUNNAR, SLAMAVSKILJARE OCH
FETTAVSKILJARE ......................................................................................................................................................44
7.2 LATRIN ...............................................................................................................................................................45
7.3 GROV- OCH TRÄDGÅRDSAVFALL ......................................................................................................................46
7.4 FARLIGT AVFALL ...............................................................................................................................................47
7.5 OFÖRUTSEDDA HÄMTTJÄNSTER ........................................................................................................................48
7.6 AVFALLSKVARNAR............................................................................................................................................49
8. ATT GÖRA DEN SLUTGILTIGA AVVÄGNINGEN....................................................................................51
9. UTFORMNING AV KONSEKVENSBERÄKNINGAR.................................................................................53
10. TAXAN I PRAKTIKEN.....................................................................................................................................54
10.1 TAXEDOKUMENTET .........................................................................................................................................54
10.2 FAKTURERING OCH UPPBÖRD..........................................................................................................................54
10.3 KONTROLL OCH TILLSYN AV ABONNEMANG ..................................................................................................54
10.4 UPPFÖLJNING OCH KORRIGERING AV TAXAN .................................................................................................55
11. REFERENSLISTA..............................................................................................................................................56
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