Including incineration in the EU ETS: Assessing potential impacts on landfilling

This report examines whether bringing waste incineration into the EU Emissions Trading System (EU ETS) could trigger a shift back to landfill across Europe. It finds that, under current legal and economic conditions, this risk is low: in most Member States, landfill restrictions, taxes and contractual arrangements already limit any return to disposal.

The report argues that including incineration in the EU ETS can support climate goals and a move up the waste hierarchy, especially alongside stronger implementation of the Landfill Directive and measures to reduce residual waste.

Full report and executive summary available in English, and Polish.

Published

16/04/2026

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