A landfill tax or levy is a form of tax

Tax

To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

 that is applied in some countries to increase the cost of landfill

Landfill

A landfill site , is a site for the disposal of waste materials by burial and is the oldest form of waste treatment...

. The tax is typically levied in units of currency per unit of weight or volume (£/t, E/t, $/yard³). The tax is in addition to the overall cost of landfill and forms a proportion of the gate fee

Gate fee

A gate fee is the charge levied upon a given quantity of waste received at a waste processing facility.In the case of a landfill it is generally levied to offset the cost of opening, maintaining and eventually closing the site. It may also include any landfill tax which is applicable in the region...

.
A tax or fee may be imposed on landfills or other disposal facilities as a means of raising general revenues, to generate funds for inspection programs or long-term mitigation of environmental impacts related to disposal, or as a means of inhibiting disposal by raising the cost in comparison to preferable alternatives, in the same manner as an excise or "sin tax

Sin tax

A sin tax is a kind of sumptuary tax: a tax specifically levied on certain generally socially proscribed goods and services. These goods are usually alcohol and tobacco, but also include candies, soft drinks, fat foods and coffee, while services range from prostitution to...

".

Landfilling is discouraged due to a number of key reasons:

• Climate change
  Climate change
  Climate change is a significant and lasting change in the statistical distribution of weather patterns over periods ranging from decades to millions of years. It may be a change in average weather conditions or the distribution of events around that average...
  
   caused by landfill gas
  Landfill gas
  Landfill gas is a complex mix of different gases created by the action of microorganisms within a landfill.-Production:Landfill gas production results from chemical reactions and microbes acting upon the waste as the putrescible materials begins to break down in the landfill...
  
   from biodegradable waste
  Biodegradable waste
  Biodegradable waste is a type of waste, typically originating from plant or animal sources, which may be degraded by other living organisms. Waste that cannot be broken down by other living organisms are called non-biodegradable....
  
  
• Loss of resources
  • Constraints on areas suitable for landfill sites
  • Loss of recyclable components of waste landfilled
• Nimby
  NIMBY
  NIMBY or Nimby is an acronym for the phrase "not in my back yard". The term is used pejoratively to describe opposition by residents to a proposal for a new development close to them. Opposing residents themselves are sometimes called Nimbies...
  
   objections causing political problems

In New Zealand

New Zealand

New Zealand is an island country in the south-western Pacific Ocean comprising two main landmasses and numerous smaller islands. The country is situated some east of Australia across the Tasman Sea, and roughly south of the Pacific island nations of New Caledonia, Fiji, and Tonga...

 the Waste Minimisation Act 2008

Waste Minimisation Act 2008

The Waste Minimisation Act is an Act of Parliament passed in New Zealand in 2008.It was a Private Members Bill introduced by Mike Ward. The major provisions of the Act are: a levy on landfill waste, promoting product stewardship schemes, some mandatory waste reporting, clarifying the role of...

 allowed for the charging of a landfill levy.