Companies & organisations that use glass containers in Belarus will pay a green tax under a new decree. The aim is to improve the economic mechanism for environmental management & simplify the ecological tax collection procedure. Because the system of waste glass collection is yet to be created, the decree introduces a duty for organisational users of glass containers to pay the ecological tax. The tax rates have been designed on the basis of physical values, in line with the statistical reporting system currently in use in Belarus (roubles per/tonne, roubles per/litre, roubles per/thousand sq/m). The decree sets out certain exemptions from the ecological tax for producers & importers of glass containers. Moreover, taxes may be reduced by the amount that the tax-payer utilises for capital investments during construction of buildings and other structures and in the case of acquisition of other fixed assets designed for the collection and processing of waste plastic.
