Guidance for the compilat ion and reporting of data on municipal  waste  ____________________________    16 4.1.2  Separate collection
‘Separately collected  waste ’ refers to  the amount of waste  collected through separate waste
collections at the initial  point of collection  (e.g., amounts collected for recycling through door -
to-door collections, from 'bring site’ recycling points, from centralised recycling facilities , from
take-back schemes, and other collection routes where the material is  intended to be
recycled ). Separately collected wastes includes single materials collections (e.g., glass
container collections, paper bank collections etc.), or multiple materials which are collected
together for recycling (e.g., door -to-door mixed recycl ing collections where multiple materials
are collected in one or more containers) .
Separately collected waste is unlikely to be equal to the amount of waste at the calculation
point  sourced from  separate collections , and the two should not be confused.  Separately
collected wastes are typically sorted (where contaminants are removed, and losses are
incurred) and then often go through further processing before entering the final recycler .
It is important to note the difference between ‘waste generated ’ and ‘separate collection ’:
separate collection is a sub -set of total waste generated , as not all waste is separately
collected – some waste is collected mixed  (i.e., residual waste) . Separate collection  is also
not the same as total recov ery, as waste can be re covered following treatment of mixed
wastes .  Separately collected waste may also contain waste that is not recoverable, so not all
separately collected waste is necessarily recovered , some may be disposed of.
4.1.3  Preparation for reuse and recycling
It is important to reiterate the legal definitions of ‘preparing for re -use’ and ‘recycling’.
Article 3 (16) of the WFD states that  ‘preparing for re -use’ means “checking, cleaning or
repairing recovery operations, by which products or components of produc ts that have
become waste are prepared so that they can be re -used without any other pre -processing ”.
For example, textiles, furniture and WEE E may be prepared (by means of checking, cleaning
or repairing recovery operations ) to be reintroduced on to  the m arket .
Article 3 (17)  of the WFD states that  ‘recycling’ means “any recovery operation by which
waste materials are reprocessed into products, materials  or substances whether for the
original or other purposes. It includes the reprocessing of organic material but does not
include energy recovery and the reprocessing into materials that are to be used as fuels or
for backfilling.”
In addition, Article 11 of the WFD  states that:
“waste sent to another Member State for the purposes of preparing for re -
use, recycling or backfilling in that other Member State may only be
counted towards the attainment of the targets laid down in Article 11(2) and
(3) by the M ember State in which that waste was collected.”
This emphasises that in municipal waste statistics the reporting of waste treatment concerns
the treatment of waste generat ed in a given country no matter where it is treated  – i.e.


Guidance for the compilat ion and reporting of data on municipal  waste  ____________________________    17 whether treated  in the co untry in which  the waste was collected or in another country to
which the waste was exported for treatment .
According to Article 11a(8) of the WFD, w here waste is exported from the Union for
preparing for reuse or recycling, it should only be counted as such where there is sound
evidence that treatment was carried out under broadly equivalent conditions to those
required under EU environmental law. Section A.2.12  of Annex 2 provides guidance on how
such evidence should be obtained. Details regarding this evidence should be reported in the
MWRO questionnaire under question 4.1.3 of the Table 2 Quality Report  (on sheet “ QR
Table 2 - Material -breakdown ”), within the T+18 month questionnaire submission .
4.1.4  Recovery
‘Recovery’ means any operation the principal result of which is waste serving a useful
purpose by replacing other materials which would otherwise have been used to fulfil a
particular function, or waste being prepared to fulfil that function, in the plant or in the wider
economy. Annex II of Directive 2008/98/EC on waste  sets out a non -exhaustive list of
recovery operations .
Recovery categories not stated above also comprise ‘Recovery - energy recovery ’, and
‘Recovery – other ’. These are subsets of ‘Recovery ’. Regarding energy recovery , please fill
in the table with the total weight of waste that has actually been subject to energy recovery.
Regarding other recovery , please fill in the table with the total weight of waste of each
material type, where waste of that type has actually been subject to other recovery.
4.1.5  Disposal
‘Disposal’ means any operation which is not recovery even where the operation has as a
secondary  consequence the reclamation of substances or energy. Annex I of Directive
2008/98/EC  sets out a non -exhaust ive list of disposal operations .
Total disposal comprises Disposal - incineration (D10), Disposal - landfill (D1, D5, D12) and
Disposal - other (D2 -D4, D6 -D7); (OECD). These are subsets of Disposal.
• Regarding disposal - incineration , please fill in the ta ble with the total weight of
waste that has actually been subject to disposal via incineration.
• Regarding disposal - landfill , please fill in the table with the total weight of waste that
has actually been subject to disposal via landfill.
• Regarding disposal - other , please fill in the table with the total weight of waste that
has actually been subject to disposal via other means that are not incineration or
landfill.
For each of the three categories the amoun t of waste to be reported is the amount that
enters the respective disposal operation / facility – e.g. the amounts entering all facilities with
D10 codes would be counted as Disposal – incineration.

C:\Users\alvar\Desktop\UCM-TFM-G1\data\LLM\pdfs\Guidance on municipal waste data collection.pdf


Guidance for the compilat ion and reporting of data on municipal  waste  ____________________________    18 4.2 Generation, recycling and recovery of municipal waste: Annex V (Data on
municipal waste referred to in Article 7(2))  [“Table 2” within the municipal
waste reporting obligation { MWRO } data collection questionnaire ]
Table 2 - Material breakdown  (in the MWRO Excel  questionnaire ) requires data on waste
generation, separate collection, preparing for reuse and recycling , energy recovery and other
recovery  to be completed  for each municipal waste category . It is necessary to use waste
composition data  to provide the required breakdow ns. Note that the ‘other’ waste category
constitutes the remaining List of Waste (LoW) codes.10 An image of the Table can be found
in Figure 4. This table is occasionally referred to as “ part A”  within the questions within the
Table 2 quality report , since this was how the table was referred to within Annex V of
Commission Implement ing Decision 2019/1004.
Below the table, the subsequent sections provide a summary of how to complete the table for
each key component :
• Section 4.2.1  ‘Waste generation ’;
• Section  4.2.2  ‘Separate collection’ ;
• Section  4.2.3  ‘Preparation for reuse and r ecycling ’;
• Section 4.2.4  ‘Recovery ’.
Note, as indicated above, Table 2 - Material breakdown  is a new mandatory format for
reporting on municipal  waste  from reference year 2020  and beyond . Reporting Table 3 -
Recycling rate  (see Section 4.3) is only to be used if a Member State wants to prove
compliance with the recycling target under point (a) of Article 11(2) of Directive 2008/98/EC
until the refer ence year 2025 (and beyond)11 using one of calculation  methods  1 to 3 as
described in Annex II of Decision 2011/753/EU . For calculation method 4 the required data is
contained in Table 2 - Material breakdown , and thus Table 3 and the Table 3 quality report
can be omitted if taking the method 4 compliance option  (i.e., answering “Yes” to question
3.2 of the Table 2 Quality Report) .

10 20 01 13*,20 01 14*, 20 01 17*, 20  01 19*, 20 01 21*, 20 01 23*,  20 01 26*, 20 01 27*, 20 01 28, 20 01 29*, 20
01 30, 20 01 31*, 20 01 32, 20 01 41, 20 01 99, 20 03 03, 20 03 99, 15 01 05, 15 01 10*
11 In accordance with Article 11(3) of Directive 2008/98/EC , Member States may postpone thi s deadline by up to
five years under certain conditions.


Guidance for the compilation and reporting of data on municipal  waste  ___________________________________________________________________________________    19
Figure 4: Table 2  - material breakdown  – according  to Implementing Decision (EU) 2019/1004/EU Annex V


Guidance for the compilation and reporting of data on municipal  waste  _________________________    20 4.2.1  Waste generation
In order to fill in the amounts of waste generated for each category in tonnes, the total
municipal waste generation , in tonnes , should be multipl ied by the relevant proportion of
each type of waste from Municipal Solid Waste ( MSW ) compositional analyses.  To do this ,
the categories in the national waste compositional analysis for a given Member S tate may
need to be aligned with the categories given here. For example, different categories of plastic
waste (bottles, films etc .) should be grouped under plastics.  Any assumptions made
concerning the mapping of the national waste compositional analysis categories to the
categories in this reporting table should be set out in the description under question 3.1.4 of
the Table 2  Quality Report . The point here is that because total MSW waste compositional
analyses are not produced to any harmonised standard , the categories may need grouping
to higher levels (e.g. plastics ).
The latest national MSW composition analysis should be used. The compositional analysis of
all MSW shoul d be used here , not the composition of residual / mixed waste. It is acceptable
to use an analysis that does not correspond directly to the year of the reported data —
analyses of this nature are not generally updated on a yearly basis. Use the latest avai lable,
and record the year of the analysis in the description under question 3.1.4 of the Table 2
Quality Report.  In the unlikely event  that a national waste composition is not available, this
reason(s) should be explained in the footnotes , and the approac h used should be identified .
Major cities often conduct their own waste compositional analyses. Such data can be used to
update the results of national compositional analyses when these are outdated, or may be
used as proxies in cases where national analys es are not available. Suitable methods should
be used to adapt the results from individual cities to the entire country.
If total municipal waste composition data is unavailable, but recent residual  waste
composition data is available , then the mixed/ residual waste may be disaggregated into
component materials and added  to the amounts of separately collected waste s.
If compositional analys es are entirely unavailable for the reporting country, then please
contact the municipal waste statistics te am at Eurostat (estat -waste -statistics@ec.europa.eu )
who may be able to provide usable waste compositional analysis data compiled by the Joint
Research Centre.
Table 2 comes pre -loaded with LoW codes for each municipal waste type. Member States
should not amend Table 2 by adding any codes of their own. Please note that  the specified
LoW codes refer only  to generated amounts  of municipal waste,  and th erefore include only
Chapter 20 codes , while  Chapter 19  codes  (i.e. secondary wastes from waste management
facilities etc.)  are not included  in the waste generation totals .
If the national waste compositional analysis does not have a separate category for some of
the categories in the table, leave the corresponding rows blank.
Ensure that any bio -waste recorded under the row ‘ Bio-waste separated and recycled at
source ’ is no t included in the amount given in row ‘Bio -waste’, to ensure that double counting
does not occur.  If any waste is recorded under the ‘Other’ row, some qualitative explanation


Guidance for the compilation and reporting of data on municipal  waste  _________________________    21 of the main types of waste within this amount should be described in 3.1.4 of the Table 2
Quality Report .
Finally, please ensure that the total of all component rows in the waste generation column
equal the total weight of municipal waste generated , as given in the ‘Total’ row at the top of
the table.  Error can be introduced if, for in stance, rounding within the waste composition data
means that the total municipal waste composition does not sum to 100%.
4.2.2  Separate collection
Definitions and important concepts relating to the term ‘separate collection’ is given in
Section 4.1.2 above. In essence it intends to mean waste which is collected for recycling .
This will include recycling which is collected in single material streams , which may directly
relate to the component material categories within the questionnaire . It also include s mixed
multi -material recycling collections ; in these case s, the collect ed tonnages should be
disaggregated into the component material  categories  using composition survey data of the
mixed recycling collection stream .
The weight of waste reported under t his column is the weight of waste at the point where it
has been separately collected. This column records the amount that was initially collected,
not the proportion of waste at the calculation point that was sourced from separate
collections.  Please e nsure that the sum of all component materials in each applicable row
equal the amount given in the ‘Total’ row at the top .
It is important to note the difference between the columns “Municipal waste generated” and
“Separate collection” which are separate colu mns in the questionnaire. These are not the
same amounts. Separate collection is a sub -set of total waste generated ; some is separately
collected and the remainder is mixed waste collection s from various sources and collection
routes (which can then be sorted to recover recoverable waste).
Also, separate collection is not the same as preparing for reuse and recycling . Losses are
often incurred from collected quantities , resulting in lower ton nages of recycling compared to
separately collected amounts . Furthermore, some material can be sorted for r ecycling from
mixed wastes  (i.e. waste which is not separately collected) , resulting in potentially higher
tonnage s of [preparing for reuse and ] recycling compared to separately collected amounts .
It is accepted that some contrary non-target (contaminant) material tends to be collected
within most separate collection material streams . There is no need to make adjustments for
non-target material withi n the separate collection data.
4.2.3  Preparation for reuse and r ecycling
It is important to note that Member State statistics on waste  relate to the country in which the
waste  is generated  Article 11 a(7) states :
“waste  sent to another Member State for the purposes of preparing for re -
use, recycling or backfilling in that other Member State may only be
counted towards the attainment of the targets laid down in Article 11(2) and
(3) by the Member State in which that waste  was collected.”


Guidance for the compilation and reporting of data on municipal  waste  _________________________    22 This emphasises that , in municipal waste statistics , data on the treatment of waste must
always be attributed to the Member State in which the waste was generated no matter where
it is treated.  As such, Member States should  only report to nnages of waste treated where
they also generated those tonnages of waste.
4.2.3.1  Preparation for reuse
It is important to reiterate the legal definitions of ‘preparing for re -use’ and ‘recycling’.
‘Preparing for re -use’ means checking, cleaning  or repairing recovery operations, by which
products or components of products that have become waste are prepared so that they can
be re -used without any other pre -processing . For example, this includes furniture, objects,
books, clothes, electric and ele ctronic devi ces which are  prepared (by means of cleaning,
repairing or refurbishing operations) to be reintroduced in the market .
4.2.3.2  Recycling
Different from ‘preparing for reuse’ , ‘recycling’ means any recovery operation by which waste
materials are reproce ssed into products, materials or substances whether for the original or
other purposes. It includes the reprocessing of organic material , but does not include energy
recovery or reprocessing into materials that are to be used as fuels or for backfilling
operations , as defined by Article 11a(5):
For the purposes of calculating whether the targets laid down in points (c),
(d) and (e) of Article 11(2) and in Article 11(3) have been attained, the
amount of waste materials that have ceased to be waste as a resul t of a
preparatory operation before being reprocessed may be counted as
recycled provided that such materials are destined for  subsequent
reprocessing into products, materials or substances to be used for the
original or other purposes. However, end -of-waste materials to be used as
fuels or other means to generate energy, or to be incinerated, backfilled or
landfilled, shall not be counted towards the attainment of the recycling
targets.
Member States can count biodegradable waste entering composting or ana erobic digestion
processes as recycling under certain circumstances , as stated in Article 11a(4) :
For the purpose of calculating whether the targets laid down in points (c),
(d) and (e) of Article 11(2) and in Article 11(3) have been attained, the
amount o f municipal biodegradable waste that enters aerobic or anaerobic
treatment may be counted as recycled where that treatment generates
compost, digestate, or other output with a similar quantity of recycled
content in relation to input, which is to be used a s a recycled product,
material or substance. Where the output is used on land, Member States
may count it as recycled only if this use results in benefits to agriculture or
ecological improvement.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    23 The total weight of waste recycled must be equal  to the wei ght of waste at the calculation
point s12. Further information on the relevance of the calculation point s to the location of
recycling activities  is provided in Annex 2  of this guidance. Some key considerations and
best practice in identifying calculation point s, the associated measurement methods that are
allowable, and some options for obtaining data at eac h of the measurement point s are also
provided in Annex 2 .
If any material is recorded as prepar ation  for reuse or recycling under the ‘Other’ row, some
qualitative e xplanation of the main recyclables within this amount should be described in
3.2.3 and 3.2.5  of the Table 2 Quality Report.
Reflecting on note #6 within the Table 2 spreadsheet  which concerns the multi -material
category  ‘bulky  waste’, it is generally expected that the amounts reported as bulky waste
within the separate collection column  should be disaggregated into component materials
when recycled ( e.g., recycled wood and metal from broken up  furniture , or recycled electrical
and electronic equipment  etc.). Please e nsure that any disaggregated bulky waste materials
are not included in the amount given in row ‘ bulky waste’, to ensure that double counting
does not occur  within the recycling data .
4.2.3.3  Metal packaging and incineration bottom ash
Member States can include ferrous metal or aluminium from incineration bottom as h (IBA)  in
the recycled amounts . Metals separated after incineration of municipal waste shall be
reported separately and shall not be included in the ro w for metals and in the total amount of
waste entering energy recovery operations. The amounts shall be included in the total
amount of recycling. Further guidance on how to comply with the methodological
requirements is given  in Section A.2.6  of the Annex .
4.2.3.4  Bio-waste separated and recycled at source
Bio-waste separated and recycled at source shall be reported separately and shall not be
included in the row for bio -waste to ensure that double counting does not occur .
Member States do not have to report any amount of bio-waste separated and recycled at
source ; however, if they choose not to do so, a zero should be reported in the table. For any
amount >0, f urther guidance on how this figure should be calculated – including how the
approach should vary depending on whether or not the amount is greater or less than 5% of
total amount of municipal waste generated – is given in Annex 2 .
A description of the Member State methodology used to calculate amounts separated and
recycled at source  should be given under question 3.2.10 of the Table 2 Quality Report .

12 Commission Implementing Decision (EU) 2019/1004 of 7 June 2019 laying down rules for the calculation,
verification and reporting of data on waste in accordance with Directive 2008/98/EC of the Euro pean Parliament
and of the Council and repealing Commission Implementing Decision C(2012) 2384 (notified under document
C(2019) 4114) (Text with EEA relevance.)


Guidance for the compilation and reporting of data on municipal  waste  _________________________    24 4.2.3.5  Average Loss Rat es
Member States may apply Average Loss Rates (ALR) when measuring  the amount of
municipal waste  recycled13. Article 11a(3) of the 2018 W aste Framework Directive states:
Member States shall establish an effective system of quality control and
traceability of municipal waste to ensure that the conditions laid down in
point (c) of paragraph 1 of this Article and in paragraph 2 of this Article are
met. To ensure the reliabili ty and accuracy of the data gathered on
recycled waste, the system may consist of electronic registries set up
pursuant to Article 35(4), technical specifications for the quality
requirements of sorted waste, or average loss rates for sorted waste for
various waste types and waste management practices respectively.
Average loss rates shall only be used in cases where reliable data cannot
be obtained otherwise and shall be calculated on the basis of the
calculation rules established in the delegated act adop ted pursuant to
paragraph 10 of this Article.
This exemption rule allows Member States to report waste recycled at an early stage in the
recycling process by calculating  the losses which occur after first sorting operations. ALR s
should only be used when n o other reliable data on the weight of waste at the calculation
point  are available , such as in the context of shipment and export of waste.
If ALR s are applied, a full description of the approach used to calculate the ALRs should be
provided in section 3.2. 6 of the Table 2 Quality Report. This should include detail s of the
sorted recyclable waste streams  to which ALRs are applied, types of sorting plants to which
different ALRs apply, the methodological approach to calculating ALRs at such point(s),
including the statistical accuracy of any surveys used, and the nature of any technical
specifications.  See Section A.2.11  of the A nnex for further guidance on ALR s.
4.2.3.6  Reporting of waste exported for recycling
Where waste is exported from the Union for recycling , it should only be accounted for where
there is sound evidence that treatment was carried out under broadly equivalent conditions to
those required under EU environmental law. Section A.2.12  of the Annex  2 provides
guidance on how such evidence should be obtained. Details regarding this evidence should
be reported under question 4.1.3 of the Table 2 Quality Report.
4.2.4  Recovery
Regarding energy recovery , please fill in the table with the total weight of waste of each
material that type has actually been subject to energy recovery.  As stated in the guidance
note 2, compositional analyses of mixed waste entering energy recovery plants can be used
to calculate  the amounts of each material entering energy recovery plants — these amounts

13  Directive (EU) 2018/851 of the European Parliament and of the Council of 30 May 2018 amending Directive
2008/98/EC on waste (Text with EEA relevance)


Guidance for the compilation and reporting of data on municipal  waste  _________________________    25 should be added to the amounts of already segregated waste  (waste separated out from
mixed waste in sorting operations ) entering the plants.
If mixed waste compositional analyse s are not available , the total amount of mixed waste
entering energy recovery plants should be entered into the ‘Mixed waste’ column. However,
any amount of waste sorted out of mixed waste should still be entered in the material specific
rows.
The ‘Total’  row should be a sum of all the amounts given in the separate rows within the
table.  If any assumptions are made to correlate national categories of waste to the categories
of waste given in the table these can be set out in the description under question 3.2.2 of the
Table 2 Quality Report .
Regarding other recovery , please f ill in the table with the total weight of waste of each
material type that has actually been subject to other recovery.  As highlighted in f ootnote 3 to
the table , only recovery operations other than Energy Recovery and Recycling ( which
includ es composting / digestion of biowastes  as per the conditions set out in Article 11a of
Directive 2008/98 /EC) should be included in this column  (i.e. do not include composting o r
digestion in the Other Recovery column, nor should inputs to pre -treatment or mixed waste
treatment plants be recorded under this parameter either) .
The use of biostabilised waste14 as landfill cover requires particular attention . This waste
typically  contain s plastic or hazardous items (e.g. from WEEE or batteries ). Though it also
contain s an organic fraction , it must not be considered as compost due to the presence of
the contaminants. Different reporting rules apply depending on how the bio stabilised waste is
used  and on its quality :
• The use of biostabilised  waste from municipal waste sources as  daily cover  in landfill
cells should be classified as a disposal operation  (D1 or D5 as defined within Annex I
of the WFD) , not a recovery operation  (as are listed in Annex II of the WFD ).
Furthermore, however, Article 5(3f) of Landfill Directive 1999/31/EC  identifies that
separately collected waste s should not be landfilled  other than in situations when this
would represent the best environ mental outcome,  so in typical circumstances
biostabilised waste s [from source segregated collections] are not suitable for daily
coverage .
• Using biostabilised waste for landfill coverage is  only to be co unted as ‘other recovery’
if the waste  is used as a backfilling operation for final cover and the material is compost
of good quality, which  means from composting and digestion of separately collected
biowaste  (without contaminants) .
• Where biostabilised waste is not compost of good quality, c overage of use d/closed
landfill  cells for restoration purposes cannot be counted as recovery, as this material
would have been landfilled otherwise , and  is still contaminated.
Fill in the total weight of waste of each material type into the table, where waste of that type
has actually been treated through any other form of recovery.  The ‘Total’ row should be a

14 Biostabilised fines are fractions from MBT plants. After the stabilisation process (stablisation of the biological
material, so bio -stabilised) the material is generally screened and a fine s fraction is produced.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    26 sum of all the amounts given in the separate rows within the table.  If any assumptions have
been  made to correlate national waste categories to the categories of waste given in the
table , these assumptions can be set out in the description under question 3.2.2 of the Table
2 Quality Report . The amounts under the material specific categories should inc lude both the
amounts of  already segregated  waste arriving at other recovery plants, and the amounts
within mixed waste.
As is the case for energy recovery, compositional analyses of mixed waste entering other
recovery plants can be used to calculate the amounts of each material entering other
recovery plants — these amounts should be added to the amounts that are already
segregated entering the plants. If mixed waste compositional analyses are not available the
total amount of mixed waste entering other r ecovery plants should be entered into the ‘Mixed
waste’ column. However, any amounts of segregated waste should still be entered in the
material specific rows.

4.3 Generation and recycling of municipal waste: Annex IV (Data on Municipal
Waste Referred to in Article 7(1)) [“Table 3” within the municipal waste
reporting obligation {MWRO} data collection questionnaire] – Previously
allowed methods
“Table 3 – Recycling rate ” (reproduced in Figure 5) is only to be used if a Member State
wants to prove compliance with the target under point (a) of Article 11(2) of Directive
2008/98/EC  until the reference year 2025 (and beyond)15 using one of the previously
allowable calculation methods . Member States that wish to do so should complete the
municipal  waste generated and recycled columns in Reporting Table 3 – Recycling rate  (a
reproduction  of this table is provided here in Figure 5). This table is referred to as “part A”
within the questions within the Table 3 Quality Report , since this was how the table was
referred to within Annex IV of Commission Impleme nting Decision 2019/1004.

15 In accordance with Article 11(3) of Directive 2008/98/EC , Member States may postpone this deadline by up to
five years under certain conditions.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    27 Figure 5: Table 3 - Recycling rate  - Recycling rate for measuring compliance with the policy target
according to point (a) of Article 11(2) of Directive 2008/98/EC, according to the format set out in Annex
IV of the Commission Implementing Decisions 2019/1004 based on old calculation methods)

4.4 Landfilling  of municipal waste: Annex I I (Decision 2019/1885/EC)  )) [“Table
4” within the municipal waste landfill  data collection questionnaire]
The following target under  Article 5(5) of Directive 1999/31/EC on the landfill of waste16 must
be reported on:
Member States shall take the necessary measures to ensure that by 2035 the
amount of municipal waste landfilled is reduced to 10 % or less of the total amount of
municipal waste generated (by weight).
This target should be reported according to the format set out in Decision 2019/1885 .17 An
image of the reporting table in the landfill questionnaire is reproduced here in  Figure 6 .

16 https://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:01999L0031 -20180704&from=EN
17 https://eur -lex.europa.eu/legal -content/EN/TXT/PDF/?uri=CELEX:32019D1885&from=GA
Country:
Reference year:
Calculation method(1)
Municipal waste generated (2) Preparing for re-use and
recycling(2)
GEN RCY_PRP_REU
TonnesTable 3 - Recycling rate for measuring compliance with the policy target according to point (a) of Article 11(2) of Directive 2008/98/EC, according to
the format set out in Annex IV of the Commission Implementing Decisions 2019/1004 - to be filled in only by the Member States wanting to prove
compliance with the old targets until 2025 using the old rules
2021
 <= Select the calculation method hereStandard
footnotesExplanatory
footnote
Standard
footnotesExplanatory
footnote


Guidance for the compilation and reporting of data on municipal  waste  _________________________    28 Figure 6: Table 4 - Landfill rate  - Landfill rate - for measuring compliance with the policy target in
accordance with Article 5(5) of Council Directive 1999/31/EC concerning the landfilling of w aste
according to the format set out in Annex II of Commission Implementing Decision 2019/1885 for the
calculation of the landfill rate

It is important to note that for the purposes of monitoring compliance with the above target,
landfilling includes:
‘the weight of waste resulting from treatment operations prior to recycling or other
recovery of municipal waste, such as sorting or mechanical biological treatment, which is
subsequently landfilled .’
The landfilled output from such processes may be categorise d under LoW chapter 19
(wastes from waste management facilities ) not chapter 20 (municipal waste ), so it is
important to ensure the total municipal waste landfilled include s all relevant  landfilled wastes
from municipal sources (as per the previous Eurosta t Guidance on municipal waste ).18
In addition, the total amount of landfilling shall include the amount of waste entering
incineration disposal operations, less the amount of material recovered from such operations
(i.e. column ‘Incineration Disposal’ minu s column ‘Material recovery of waste from
incineration disposal’).  In this case, material recovery is any material recovery , not just
metals extracted from IBA, and material recovery of the recovered IBA would also be
deducted here (i.e. where recovered material is not finally landfilled).  An example of how the
data in the cells will be used to calculate the rate against which the target will be monitored is
given in A nnex A.2.5 . of this document .
Using biostabilised waste for landfill coverage is only to be counted as ‘other recovery’ if it is
used in land restoration for final cover and the material is compost of go od quality – meaning
from the composting and digestion of separately collected biowaste (without contaminants) ,
as is detailed under ‘Other Recovery’ in Section  4.2.4 .

18 https://ec.europa.eu/eurostat/documents/342366/351811/Municipal+Waste+guidance
Country:
Reference year:
Municipal waste
generated(1)
(tonnes)
Standard footnotesLandfilling(2)
(tonnes)
Standard footnotesIncineration
disposal(3)
(tonnes)
Standard footnotesMaterial recovery of
waste from
incineration
disposal (tonnes)
Standard footnotes
GE N DSP_L DSP_I RCV_M_IDTable 4 - Landfill rate - for measuring compliance with the policy target in accordance with Article 5(5) of Council Directive
1999/31/EC concerning the landfilling of waste according to the format set out in Annex II of Commission Implementing Decision
2019/1885 for the calculation of the landfill rate
Explanatory
footnoteExplanatory
footnoteExplanatory
footnoteExplanatory
footnote2021


Guidance for the compilation and reporting of data on municipal  waste  _________________________    29 5 Guidance  for the completion of the quality  report s
Completion of the Quality Report s is mandatory and must be completed with as much
detail as possible . Guidance notes for co mpleting the quality  report s are included alongside
the relevant questions  in the E xcel template s. It is especially important that all relevant
questions are answered with as much detail as possible , and there is need for detailed
validation of data against targets .
Please refer to Se ction 6.1 for some examples of good practice s in filling of certain Quality
Report fields .
Certain questions ask for the level of confidence to be provided on the st atistics. For an
example of c alculating the statistical significance (confidence intervals) , please refer to the
worked example shown for surveying of incinerators for metal concentrate in the bottom ash,
as provided within the box in Annex A.2.6.2 .
6 Good practice examples for collecting municipal waste
treatment data
Best practice examples and key considerations related to identifying the calculation point s for
municipal waste  (including metals from IBA) , the allowable measurement methods
associated with each of these, and some options for obtaining d ata at the measure ment
point s are  provided in Annex 2 . This Annex  also provides further detail on identifying the
municipal  proportion in multi -stream treatment plants, measuring the a mounts of biowaste
treated  and biowaste separated and recycled at source , and examples of the average loss
rates for municipal waste . Finally, the Annex  2 provides guidance on proving compliance with
the requirement to ensure that all waste exported for tr eatment outside the EU is treated
under broadly equivalent conditions, and the application of the average loss rate (ALR)
methodology.
6.1 Good practice examples for completion of Member State Quality Reports
This section presents  examples of good practice in completing the municip al waste Quality
Report s. They illustrate the required level of detail and clarity  in response s to allow an
understand ing of  the method ologies  utilised by Member States in their calculations.
Figure 5 is shown as an example response  describ ing the relevant reporting obligations  in a
country , as well as the processes put in place to ensure data reliability and validity.  Detail is
also provided about processes implemented to deal with irregularities in data entry and
reporting.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    30 Figure 5: Response provided by Malta to question 2.3 in the Table 1 Joint Questionnaire Quality
Report regarding the data validation process

The response shown in  Figure 6 is shown as an example clearly outlin ing the scope of the
primary data available to a Member State, as well as describ ing the assumptions made  in
order  to account for  the waste generated by the out-of-scope portion of the  population.

Figure 6: Response provided by Croatia to question 1.2(c2) in the Table 1 Joint Questionnaire Quality
Report


Guidance for the compilation and reporting of data on municipal  waste  _________________________    31 Annex es
Annex 1  Reference manual: Defining municipal waste
A.1.1  Overview of municipal w aste defin ition
The definition of municipal waste is now fixed in Directive 2008/98/EC, as set out in the
Scope and definitions section at the start of the main guidance document. Some further
guidance is included here to provide more detail in certain areas.  Member States using LoW
codes should refer to Section A.1.2 .

Municipal waste  includes household waste and similar waste.  It includes for example:
• paper and cardboard, glass, metals, plastics, wood, textiles;
• packaging;
• bio- waste (e.g. garden  waste, leaves, grass clippings, street sweepings, the content
of litter containers, and market cleansing waste);
• hazardous household waste (e.g. spent solvents, acids, alkalines, photochemicals,
pesticides, used oils, paints, inks, adhesives and resins (p artly haz.), WEEE (partly
haz.), batteries and accumulators (partly haz.), detergents ( partly haz.), hazardous
medicines);
• waste electrical and electronic equipment, waste batteries and accumulators;
• bulky waste (e.g. white goods, furniture, mattresses  etc);
• other waste: Edible oil and fat, rubber waste, ceramics, etc; and
• Mixed and/or undifferentiated wastes , garden  waste, leaves, grass clippings, street
sweepings, the content of litter containers, and market cleansing waste .
Municipal waste  includes waste  originating from  the following  (whether collected by municipal
or by private collectors ):
• Households  (including recycling of biowaste at source, e.g. home composting  - see
Appendix A.2.10 , but excluding sewage sludge and construction and demolition
[renovation] waste );
• commerce and trade, small businesses, office buildings and institutions (e.g.  schools,
hospitals, government buildings) ;
• enterprises if it is similar in kind and composition to household waste and does not
come from production ;
• all small businesses should be included  (including, for instance , waste from repair
shops, handicraft , household scale  businesses  etc.). Excluding waste from certain
NACE categories can lead to under reporting ; and
• waste from selected municipal services i.e. waste from park and garden maintenance,
waste from street clea ning services (e.g. street sweepings, the content of litter
containers, market cleansing waste) .
It includes waste from these sources collected:


Guidance for the compilation and reporting of data on municipal  waste  _________________________    32 • door-to-door trough traditional collection (mixed household waste) ;
• fractions collected separately for recovery  operations (through door -to-door collection
and/or through voluntary deposits / drop off locations e.g. container parks, civic
amenity sites) ;
• wastes collected directly by the private sector (business or private non -profit
institutions); not on behalf of municipalities (mainly separate collection for recovery
purposes) ; and
• wastes originating from rural areas not served by a regular waste service, even if they
are disposed of by the one generat ing the waste .
The definition is without prejudice to the allocation of responsibilities for waste
management between public and private actors .

A.1.2  Scope of municipal waste based on selected LoW codes
When discarded items are handed over to the waste management system, they are
classified as a certain waste type, i deally by 6 -digit codes according to the List of Waste
(LoW) or another (national) classification. The weight and the code are usually registered at
the weighbridge of a waste management facility. Thus, the key to any definition of municipal
waste is certa inly the material classification of the waste, since  it is this classification  that
best determines the similarity to household waste “in nature and composition”.

The LoW -codes  covering municipal waste are  listed below.

Where the material classificatio ns (LoW or other national codes) are  not sufficient to cover
certain  desired waste streams or to exclude certain undesired waste streams, further
information must be taken into account, namely:

• Type s of packaging from the monitoring systems on packaging , in order to exclude at
least transport packaging;
• Source s and/or type s of WEEE from the monitoring systems on WEEE in order to
exclude devices not used in households;
• Other waste categories where know ledge of the source is required in order to
determine whether the code covers waste similar to household waste or rather
production waste (e.g. paper);

Chapter 20: Municipal wastes (Household waste and similar commercial, industrial
and institutional was tes) including separately collected fractions

20 01 separately collected fractions (except 15 01)
20 01 01  paper and cardboard
20 01 02  glass
20 01 08  biodegradable kitchen and canteen waste
20 01 10  clothes
20 01 11  textiles
20 01 13*  solvents
20 01 14*  acids
20 01 15*  alkalines
20 01 17*  photochemicals


Guidance for the compilation and reporting of data on municipal  waste  _________________________    33 20 01 19*  pesticides
20 01 21*  fluorescent tubes and other mercury -containing waste
20 01 23*  discarded equipment containing chlorofluorocarbons
20 01 25  edible oil and fat
20 01 26*  oil and fat other than those mentioned in 20 01 25
20 01 27*  paint, inks, adhesives and resins containing dangerous substances
20 01 28  paint, inks, adhesives and resins other than those mentioned in 20 01 27
20 01 29*  detergents containing d angerous substances
20 01 30  detergents other than those mentioned in 20 01 29
20 01 31*  cytotoxic and cytostatic medicines
20 01 32  medicines other than those mentioned in 20 01 31
20 01 33*  batteries and accumulators included in 16 06 01, 16 06 02 or  16 06 03 and
unsorted batteries and accumulators containing these batteries
20 01 34  batteries and accumulators other than those mentioned in 20 01 33
20 01 35*  discarded electrical and electronic equipment other than those mentioned in
20 01 21 and
20 01 23 containing hazardous components
20 01 36  discarded electrical and electronic equipment other than those mentioned in
20 01 21, 20 01 23 and 20 01 35
20 01 37*  wood containing dangerous substances
20 01 38  wood other than that mentioned in 20 01 37
20 01 39  plastics
20 01 40  metals
20 01 41  wastes from chimney sweeping
20 01 99  other fractions not otherwise specified

20 02 garden and park wastes (including cemetery waste)
20 02 01  biodegradable waste
20 02 03  other non -biodegradable wastes

20 03 other municipal wastes
20 03 01  mixed municipal waste
20 03 02  waste from markets
20 03 03  street -cleaning residues
20 03 07  bulky waste
20 03 99  municipal wastes not otherwise specified

Chapter 15 Waste packaging; absorbents, wiping cloths, filter materials and protective
clothing not otherwise specified

15 01 packaging (including separately collected municipal packaging waste  i.e. also
waste  similar to household  waste )
15 01 01  paper an d cardboard packaging
15 01 02  plastic packaging
15 01 03  wooden packaging
15 01 04  metallic packaging
15 01 05  composite packaging
15 01 06  mixed packaging
15 01 07  glass packaging
15 01 09  textile packaging
15 01 10*  packaging containing residues  of or contaminated by dangerous substances
15 01 11*  metallic packaging containing a dangerous solid porous matrix (for example
asbestos), including empty pressure containers

Any waste marked with an asterisk (*) is considered to be  a hazardous waste


Guidance for the compilation and reporting of data on municipal  waste  _________________________    34
Comments o n the selection of LoW codes :

The heading of chapter 20 is: ‘Municipal waste (household waste and similar commercial,
industrial and institutional wastes) including separately collected wastes’. This implies that if
a waste type is generated by households and the same waste type is als o generated by
commercial, industrial and institutional companies, this waste will be allocated to the same
code.

For example, when a household generates kitchen waste or when a canteen belonging to an
office or manufacturing activity generates kitchen w aste, and the waste is separately
collected, this waste has the same code according to the LoW (Biodegradable kitchen and
canteen waste - 20 01 08). It will also have the same code if the generated kitchen waste is
not separately collected but is a part of  the mixed municipal waste bin (code 20 03 01).

However, if a company generates waste as a part of processing meat and other foods, this
waste is not similar in its nature to household waste and will be allocated a code belonging to
chapter 2 of the LoW (Wastes from agriculture, horticulture, aquaculture, forestry, hunting
and fishing, food preparation and processing).

Not all waste types included in chapter 20 of the LoW are covered by the definition of
municipal waste . The following codes are excluded :

• 20 03 04 - ‘Septic tank sludge’,
• 20 03 06 - ‘Waste from sewage cleaning’, and
• 20 02 02 - ‘Soil and stones’.

Packaging waste, including packaging waste from households, is not covered by chapter 20
of the LoW. Packaging waste is covered by chap ter 15 01 ‘Packaging (including separately
collected municipal packaging waste  i.e. household and waste similar to household waste
from commerce etc )’ and therefore this chapter  also has to be considered for  the definition of
municipal waste . Not only hous ehold  packaging  but any packaging that is similar in nature
and composition  to household packaging  should be included . For example,  if cardboard
boxes etc . used as transport packaging are similar in nature  and composition  they should be
included, but  as wooden pallets or plastic crates used for shipping vegetables are not used
by households they should be excluded.  Chapter 15 01 covers wastes of both sales
packaging and transport packaging.

From a collection and data reporting perspective , it may be  difficult to say whether certain
types of packaging are sales or transport packaging. The EU Packaging and Packaging
Waste Directive does not include any obligation to differentiate in the reporting between
sales and transport packaging.  Therefore , Member  States should make estimates of the
shares of the different kinds of packaging  using other sources . Member States could , for
example, . gather information from relevant producer responsibility organisations to
approximate the proportion of packaging waste similar to household waste, by excluding
transport packaging such as drums, crates, pallets, hooks, etc . Waste from certain NACE
activities may be assumed to be predominantly transport packaging, e.g. waste from
wholesale.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    35 Annex 2  Reporting of data on municpal waste preparation for
reuse and recycling
Preparation for re -use targets are mentioned  together with recycling targets  within Article
11(2) of the WFD. The two should be reported separately,  however. The rules and
considerations for each are set out below.
A.2.1  Preparation for reuse
A.2.1.1  Interpre tation of definitions governing preparation for reuse
Article 3(1) of the WFD  defines  ‘waste’  as “any substance or object which the holder discards
or intends or is required to discard ”. As such, an item does not become waste unless this
definition  is met . Because o nly waste items can be prepared for reuse, a precondition of
preparation for reuse is that the holder of the item discards it, intends to discard it, or is
required to discard it.
The main cons iderations here are outlined in the  Figure A -1.
Figure A -1: Preparation for reuse  decision tree

Where a holder deposits an i tem with the intention to donate to reuse  (e.g. to a charity shop) ,
the item is  not discarded and may not be considered as municipal waste . Therefore, no
preparation for reuse takes place . Such instances are reuse , not preparation for reuse,  and
are not to be  included in municipal waste statistics.
Whether or not items are discarded as municipal waste or placed out as non -waste for reuse
can be difficult to properly determine. Member States should be cautious about defining what
constitutes municipal waste if  items are put into bring banks (as well as other charity and
informal collection systems), as it is not always clear whether the holder intended to discard
such items.
For example, i n a situation where a bring bank is generically labelled “Textile recycl ing”, it is
fairly evident that items are discarded, while some of them  may be recycled, others disposed
of, and some prepared for reuse. However, i n a situation where a bring bank displays
messaging such as “We need your clothes for reuse in our shop”, it is less clear whether a


Guidance for the compilation and reporting of data on municipal  waste  _________________________    36 person depositing items has made a decision to discard them (so creating waste with the
opportunity for preparation for reuse) or not.
Article 3(16) of Directive 2008/98/EC provides the following definition for preparation for
reuse:
“‘preparing for reuse’ means checking, cleaning or repairing recovery
operations, by which products or components of products that have
become waste are prepared so that they can be reused without any oth er
pre-processing  needing to take place .”
The specific requirement here is that the products or components are reused. Under the
terms of the WFD, reuse applies only where the products or components are used again for
the same purpose for which they were c onceived . Items must therefore be returned to their
original use. The types of municipal waste that are most likely to be prepared for reuse are:
• Textiles;
• Electrical and electronic equipment (EEE);
• Furniture;
• Household objects, books etc .
Article 11a(1)( b) of the WFD  describes the rules on how preparation for reuse  should
contribute to the attainment of the targets  from 2020 and beyond :
“the weight of the municipal waste prepared for re -use shall be calculated
as the weight of products or components of pr oducts that have become
municipal waste and have undergone all necessary checking, cleaning or
repairing operations to enable reuse without further sorting or pre -
processing;”
Further detail on what constitutes preparation for reuse is added by Article 2 o f Implementing
Decision 2019/1004:
“The amount of municipal waste prepared for reuse shall only include the
products or the components of products that, following checking, cleaning
or repairing operations, can be re -used without further sorting or pre -
processing. The parts of those products or of those components of
products that have been removed during repairing operations may be
included in the amount of municipal waste prepared for re -use.”
Concerning whole products, this article means that if a disca rded product is returned to a
condition by which it can be reused in its original form, then it is not necessary to deduct the
weight of any parts which have been removed and disposed. To consider an example, the
practical implication is that if a person d isposes a bicycle at a civic amenity site / recycling
centre, and it subsequently prepared for reuse (to the point where no further sorting or pre -
processing is necessary), then the full weight of the bicycle would constitute preparation for
reuse, even if  parts and components (i.e. chain, cables etc.) were removed (and in this case


Guidance for the compilation and reporting of data on municipal  waste  _________________________    37 replaced in order to make the bicycle fit for reuse). This principle would also apply to zips or
pockets of clothing, upholstery of soft furniture, broken panels on wooden furni ture etc., in
situations where these are removed or replaced as the item is prepared for reuse. However,
in such cases, if the removed component is subsequently recycled , it is essential that the
measurement method  used  accounts for removed components which are recycled in order to
prevent double counting (and thereby overestimation of municipal waste  prepar ed for re -use
and recyc led).
In cases where items are dismantled for reuse as  spare parts, only the weight of the sub-
components which are reclaimed and prepared for reuse can be counted. Other parts of the
products which will not be reused are not to be included in the preparation for reuse figures.
As an example, electronic components from computers (such as memory an d hard drives
etc.) which are removed and prepared for reuse can contribute to the statistics, whilst those
components not prepared for reuse (cases, circuit boards etc) do not . Textiles which are not
directly fit for reuse but which are cut into industria l rags and cleaning cloths, or other forms
of upcycling, may be considered the same – i.e. only the parts which are prepared for a
reuse outcome should be reported as preparation for reuse .
Note that the preparation for reuse activities  listed  in Article 2  of Implementing Decision
2019/1004 include ‘checking’. This could be a simple visual inspection , in which an item is
checked for suitability for reuse . Such cases could then be counted as preparation for reuse.
A.2.1.2   Collecting  data on Preparation for Reuse
The kinds of economic operators that control municipal waste prepared for reuse include
sorting centres, repair centres , commercial operators, and social economy enterprises which
take in waste products with the intention of returning them (of parts thereof ) to secondary use
through re -introduction to the market as second -hand products or components. Article
11a(1)(b)  of the WFD, as quoted above, indicates that the measurement point for preparation
for reuse occurs after all sorting, pre -processing, checking , cleaning and repairing
operations. The weight of product s or components which have been brought back to the
condition that enable s reuse without further pre -processing  can be measured and reported
as prepared for reuse.  The effective Calculation Point (CP) for preparation  for reuse activities
is shown in Figure A -2.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    38 Figure A -2: Preparation for reuse  calcula tion point

Recital 9 of Decision 20 19/1004 requires that Member States must collect  data on waste
directly from economic operators (i.e. those who control the waste ), including for waste that
is prepar ed for reuse:
“The data on preparing for re -use and recycling […] is to be underpinned
by an effective system of quality control and traceability of waste material
streams. Member States should therefore be required to take measures to
ensure high reliability and accura cy of the data collected, in particular by
collecting data directly from economic operators and by increasingly using
electronic registries for recording data on waste.”
In practice, examples of preparation for reuse (covering the material flows from the
discarding of an item as waste to preparation for reuse activities) could include:
• Clothing discarded at a textiles bring bank that is subsequently sorted / graded /
cleaned / repaired etc., ready for resale or charitable donation.
• WEEE (e.g. white goods an d consumer electronics) collected through take back
schemes in -store under retailer and distributor obligations under the WEEE
Directive that is subsequently remanufactured or used for parts.
• Furniture or other items collected as waste through recycling ce nters or bulky
waste collections, which are subsequently refurbished.
In practice, re -use operators may process products that have at some point been waste (by
merit of having been disposed through common collection routes, or returned as waste items
throu gh take back schemes) , but also process products  which have been sold or donated


Guidance for the compilation and reporting of data on municipal  waste  _________________________    39 without ever becoming waste. As a result, data gathering must distinguish between  waste
and non -waste items processed .
In addition, re -use operators may process both municipa l and non -municipal waste (for
example construction materials). Again, data gathering must distinguish between municipal
and non -municipal wastes prepared for reuse.
Detail on how the amounts calculated for preparation for reuse should be described under
3.2.3 of the Quality Report to Table 2 within the annual reporting questionnaire. Data
gathering may take into account registries of preparation for reuse operators / sites, data
reported through electronic registries, surveys or other means. Data should c over:
• The thresholds with regard to size for organisations covered within the data;
• The number of reporting organisations;
• Detail on measures taken to assist reporters in their reporting to ensure robustness of
data; and
• Conversion metrics that have bee n used to convert data received from reporters to the
final data  (for instance, in cases where preparation for reuse operations receive wastes
on a per item and not weight basis ).

A.2.2  Correctly identifying the calculation point s for recycling of certain
waste  materials
A.2.2.1  Plastics  waste
A.2.2.1.1  Mechanical r ecycling
The calculation rules below are defined in Decision 2019/1004 , and aligned with the wording
of Article 11a of Directive  2008/98/EC .
The calculation point  for plastic municipal waste  is defined in Annex I of Decision 2019/1004
as follows :
• Plastic separated by polymer that does not undergo further processing before entering
pelletisation, extrusion, or moulding operations;
• Plastic flakes that do not undergo further processing before their use in a final product.19
As illustrated below  in Figure A -3, the definition sets the calculation point  to measure the
weight o f a product that has been:
• ground/flaked (necessary for adequate sorting and washing processes) ;
• sorted (so that the product does not include the weight of materials that are not the
required resins (polymers) to be recycled);

19 Final products in this context include extruded products, sheet and agglomerates. Other examples of “final
products” will be considered on a case -by-case basis, using the principle of equivalence.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    40 • washed (so that the product d oes not include the weight of materials that are not the
required resins (polymers) to be recycled); and
• dried (so that the weight does not include moisture in excess of the “natural humidity” ).
As regards w hole loads of material that are rejected from entering a recycling process , they
cannot be counted as recycled for the purposes of the recycling calculation.
In some cases, specific preliminary and recycling operations are integrated into a single
facility whereas in other cases they might be located  at different facilities, within the same
company or operated by another company. Where plastics are recycled within an integrated
system, t he calculation point  may therefore need to be identified between key operations,
such that it is consistent with the  calculation point s identified in the Commission
Implementing Decision  – this may correspond with the production of secondary raw materials
at certain industry specifications.
Additionally, t here may be processes that do not measure the weight of the plas tics at the
calculation point  because the material is sent on  to extrusion or agglomeration processes. It
is permissible to set the measurement point s further down the processes , so as to measure
the outputs from extrusion or agglomeration processes. In th ese cases it is not necessary to
deduct the weight of extruded filt er cake or fine dust that are subsequently disposed of, as
these are considered to be ‘inherent los ses’.
In some cases, however, extruded filter cake can be re -ground and reintroduced into  the
recycling process, where the tolerances for contamination are relatively high (e.g. polyolefin
recycling batches ). In such cases, if the extruded filter cake is subsequently recycled, it can
no longer be considered an inherent loss, and so the measure ment method should be
developed in such a way that it  prevent s double counting (and thereby overestimation of the
municipal waste  recycled). The calculation point  for plastic municipal waste  is identified in
Figure A -3.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    41 Figure A -3: Plastics calculation point

The calculation point cannot be before any further processing step prior to the material
entering pelletisation, extrusion, or moulding operations . These processing steps include all
types of washing e.g. cold washing, hot washing, and any combination thereof.  Although a
‘cold wash only’ process may give rise to both lower quality (i.e. more con taminated) material
and a higher contribution towards the recycling rate (due to the mass of the contaminants
being included in the material counted as recycled), there is no specific provision in law for
hot washed plastic to be subject to an earlier (pre -hot wash) calculation point. However, the
effect of the difference in mass of contaminants between cold and hot washed plastic flakes
is likely to be extremely small, as even cold washed plastic entering extrusion processes for
lower grade products must s till meet high quality standards.
The calculation point for recycling requires that polymers  enter pelletisation, extrusion, or
moulding operations , or that flake is used to produce a final product. Plastics entering
cement kilns or other thermal technologies counts as energy recovery and not recycling .
A.2.2.1.2  Chemical rec overy
Chemical recovery , commonly referred to  as ‘chemical recycling ’, is the process of breaking
down collected plastics into their constituent monomers and other basi c chemical elements
(“depolymerisation ”). It makes it possible to replac e other materials which would have been
used to fulfil a particular function .
There are three broad categories of chemical recycling technologies:
• Solvent Purification  uses the princi ple of solubility to selectively separate plastic
polymer from any other materials contaminating the plastic waste. Plastic waste is
shredded and dissolved in a solvent  in which the target  polymer has high solubility,
but in which the contaminants have low  solubility. The contaminants remain solid and
can be separated off from the solution  to purify the polymer. Once the purification
process is complete, the target polymer is  re-solidified using a non -solvent for


Guidance for the compilation and reporting of data on municipal  waste  _________________________    42 extract ion from the solution in a process kn own as precipitation , and so can be
recovered.
• Chemical Depolymerisation  covers a range of  processes  (e.g. chemolysis and
solvolysis)  in which polymer chain s are  broken down us ing chemicals . Once
depolymerisation  has occurred, monomers are recovered from the reaction mixture
and purified through distillation, precipitation and/or crystallisation, to separate them
from contaminants and leave a pure monomer.
• Thermal Depolymerisation , also known as thermal cracking and thermolysis  (and
sometimes referred to by the trade as feedstock recycling) , breaks down polymer
chain s using heat treatment. This typically involves  the breaking of chemical  bonds at
random positions in the polymer chain, as opposed to the co ntrolled breakdown seen
in chemical depolymerisation. As a result,  the resulting pyrolysis oil is usually
composed of a variety of hydrocarbon products , and requires further energy intensive
purification before it can be used as a feedstock for polymer pro duction.
Chemical recycling  has potential  application in recycling plastic products that are challenging
to recycle using current mechanical technologies, mainly due to the physical characteristics
of the product  — for example, when several types of plast ics have been combined for
optimal performance (i.e. composite municipal waste ), or plastics with adhering residues
(e.g. food residues on municipal waste ). Equally, the technology is considered as potentially
having a role to play in enabling the recyclin g process to further reduce contamination, or
address polymer degradation, possibly allowing recycling into food -contact applications to
occur with greater confidence, or substitution of higher proportions of primary material in a
given application  (e.g. P ET bottles) .
Whilst chemical recycling has been in the R&D phase for many years (e.g. studied by the
European Commission with respect to PVC in 1999) 20, the technology is still not available at
commercial scale for use in recycling mixed polymer MSW or plastic municipal waste .
Companies such as BASF have pilot projects ongoing such as ChemCycling, which
describes the process as21:
“Through thermochemical processes, plastic waste is broken down to oil or
gaseous products as raw materials for the chemical i ndustry. These raw
materials can replace fossil feedstock to produce new products, especially
plastics. ”

20 TNO Institute of Strategy, Technology and Policy (1999) Chemical Recycling of Plastics Waste (PVC and other
resins) , Final Report for the European Commission,
http://ec.europa.eu/environment/waste/studies/pvc/chem_recycle.pdf
21 BASF (2019) Chemical recycling of plastic waste , Accessed 13th February 2019,
https://www.basf.com/global/en/who -we-are/sustainability/management -and-instruments/circular -
economy/chemcycling.html


Guidance for the compilation and reporting of data on municipal  waste  _________________________    43 However, n ot all of the plastic waste may  be recycled back into new plastic products. Some
monomers may be utilised for fuels, which would clearly not be considered as recycling
according to the Waste Framework Directive:
“‘recycling’ means any recovery operation by which waste materials are
reprocessed into products, materials or substances whether for the original
or other purposes. It incl udes the reprocessing of organic material but does
not include energy recovery and the reprocessing into materials that are to
be used as fuels or for backfilling operations ”
In such circumstances, it would not be appropriate to count the total input of pl astic waste
feedstock into a chemical recycling process as ‘recycling’. Some outputs from the process
are fuels, which should therefore not be accounted for as recycling but as energy recovery.
This could also apply for any energy generated from the waste that is used to power the
recycling process itself.
Reflecting the fact that not all the chemicals derived from chemical / feedstock recycling will
necessarily be used to synthesise non-fuel products, materials or substances , it was
considered appropriate  to establish a calculation point , and to set in place principles , which
would allow for the amount of material recycled to be determined.
The calculation point  would be based around the quantity of chemicals derived from the
process that were subsequentl y used to manufacture new non-fuel materials , products, or
substances . Operators would be required to provide a full mass balance of their process to
national agencies responsible for reporting on recycling. In order to enable a calculation of
the quantity  of input material , which had actually been recycled, operators would be required
to demonstrate how the outputs were derived from the inputs. This would be necessary to
ensure that only the input material from which were derived those chemical feedstocks that
were used in making new non-fuel materials, products or substances only were counted as
‘recycled’.  A possible option would be to consider as recycled the amount of chemicals (by
weight) derived from the process that are subsequently used in the synt hesis of new non-fuel
materials, products or substances .
Member States should outline the full details of the mass balance approach used to identify
any municipal waste  reported as recycled from chemical processes as part of the quality
report (under ques tion 2.1). Member States should outline any quality assurance/chain of
custody schemes to be established to ensure the mass balance is conducted according to
the calculation rules put in place. Further calculation point s and associated measurement
methods may be identified for chemical recycling processes . This is subject to  the
Commission ’s further consideration of the scope and scale of such processes  in future .

A.2.2.2  Paper  / board  waste
The calculation point  for paper and board municipal waste  is defined in Annex I of Decision
2019/1004  as follows :


Guidance for the compilation and reporting of data on municipal  waste  _________________________    44 • Sorted paper [and board]  that does not undergo further processing before entering a
pulping operation
The calculation point  for paper and board municipal waste  is indicated  in Figure A -4.
Paper and board are typically reprocessed into similar materials through  a pulping process;
the calculation point  has been set as the weight of material entering t his process , on the
basis that this material meets the EN643  standard . Compliance with this standard  ensures
that the requirement for recycling to be ‘high quality’ in Article 11a(1)(c) of the WFD  is met . If
material with higher levels of non -fibre contam ination than allowed for under  the EN643
standards is  introduced to a pulping process , this  will result in an overstated recycling rate
and, in such  cases,  there should be a corresponding deduction from the mass of the material
introduced to the pulping operation.
Paper may also be recycled by processes that differ from a pulping process .
Certain fractions of the mass of material  introduced  into the pulping process do not yield
fibres for remanufacturing but  instead  result in material sent for disposal or energy recovery ,
such as screened material from pulp screening or chemicals/inks from the de -inking process.
On the assumption that material introduced to t he pulping operation complies with EN643
standards , the loses from the pulping process onwards count as inherent losses  and
therefore it is not necessary to deduct the weight of these losses from the final  amount of
recycling reported.
Figure A -4: Paper/ cardboard calculation point

A.2.2.3  Glass waste
The calculation point for glass municipal waste is defin ed in Annex I of Decision 2019/1004
as follows:
• Sorted glass that does not undergo further processing before entering a glass furna ce
or the production of filtration media, abrasive materials, glass fibre insulation and
construction materials.
The calculation point  for glass municipal waste is indicated in Figure A -5.
Collected end of life glass  municipal waste  items require sorting treatment before the
material can be introduced to a glass furnace or any of the other production processes stated


Guidance for the compilation and reporting of data on municipal  waste  _________________________    45 in the def inition. The calculation point  is set to account for the material entering the glass
furnace or other relevant processes after unwanted material is removed through sorting
processes.
In the case of glass bottles, some materials (such as aluminium closures ) may count towards
recycling targets for other materials (such as aluminium recycling). Therefore, these
materials should not be counted towards the recycling targets for glass, but should be
captured under the metal calculation point  (see below).
Furthe r, please note that the production of glass aggregate for backfilling or landfilling does
not count towards recycling targets, as set out in Article 11a(5) of the WFD :
• (…), end -of-waste materials to be used as fuels or other means to generate energy, or
to be incinerated, backfilled or landfilled, shall not be counted towards the attainment
of the recycling targets.
Figure A -5: Glass municipal waste  calculation point

A.2.2.4  Metal s waste
The calculation point for metal municipal waste is defined in  Annex I of Decision 2019/1004
is as follows:
• Sorted metal that does not undergo further processing before entering a metal smelter
or furnace.
The calculation point  for metal municipal waste  is indicated in Figure A -6 (for ferrous metals)
and Figure A -7 (for aluminium).
Collected end of life metals sometimes require sorting before they can be introduced to a
metal smelter or furnace. The calculation point  is set to account for the material entering the


Guidance for the compilation and reporting of data on municipal  waste  _________________________    46 metal furnace or other relevant processes after unwanted material is rem oved through
sorting processes.
For the purposes of the calculation rules, tinned steel packaging (e.g. food cans, biscuit tins
etc.) is acceptable to the operation of the furnace, and so  should not be deducted from the
weight of steel counted as recycled.
Note that preliminary treatment of metals (shown in Figure A -6 and Figure A -7 below as a
separate step called ‘reception facility quality control/ pre -sort’) may also take place within
the metal smelting/refining facility itself. In this case, any pre -sorting prior to s melting counts
as ‘preliminary treatment ’ within the refining facility, and any waste removed during this stage
cannot  therefore be counted towards the recycled municipal  waste reported by that facility.
This is set out in Article 3(5) of Decision 2019/100 4:
“Where a facility carries out preliminary treatment prior to the calculation
point  in that facility, the waste removed during the preliminary treatment
shall not be included in the amount of recycled municipal  waste reported by
that facility. ”
Multiple  calculation point s may be needed for metals , given the different flows in the
recycling chain for different types of MSW and metal  municipal waste . As the output of the
above -mentioned specialised operation is equivalent to the input to the metal smelter or
furnace , Member States can therefore report at the entry to these  specialised  operation
plants , if it is easier , but must still deduct any materials removed  by the specialised operation
which would not be inputted to the metal smelter or furnace . Or, if separately collected
metals are sent directly to a smelter or furnace , then Member States can also report at the
entry to these smelter or furnace plants , so long as  any materials removed during  any
preliminary treatment are deducted from the weig ht of municipal waste  reported as recycling.
In the case of recycled aluminium closures for glass bottles (see above), the calculation point
can correspond to the output of the glass sorting facility if the separated aluminium fraction is
sent directly for  smelting with no prior treatment. In this case, care must be taken to avoid
double counting of this fraction at the point of input to the smelter as well.


Guidance for the compilation and reporting of data on municipal  waste  _________________________    47 Figure A -6: Steel calculation point

Figure A -7: Aluminium calculation point

A.2.2.5  Wood  waste
The calculation point for wood municipal waste is defined in  Annex I of Decision 2019/1004
as follows :
• Sorted wood that does not undergo further treatment before utilisation in particle board
manufacture.
• Sorted wood entering a composting operation.
The calculation point  in this case may either be the amount of fine material sent off for
recycled board manufacture or the input waste minus non -target material extracted for
recycling, disposal or thermal recovery, as shown in  the figure below .


Guidance for the compilation and reporting of data on municipal  waste  _________________________    48
Figure A -8: Wood calculation point

*Note:  For wood undergoing composting to qualify as recycling, it needs to satisfy the requirements that apply
to municipal biodegradable waste entering aerobic or anaerobic treatment (i.e. outputs mus t be used as a
recycled product, material or substance; and, if used on land, this must result in benefits to agriculture or
ecological improvement ). Due to the outputs of composting being intertwined with biodegradable waste, and to
maintain a separation of composting from recycling within the statistics, wood which is composted should be
reported as biodegradable waste . Detail on the split should be provided in the quality report .

As described in the footnote to the figure above, wood that is composted  should be re corded
as biodegradable waste in Table 2 (row code ‘ W091_092_MUN _S’), and the conditions
described in Appendix A.2.9  (for composting or digestion of biowaste) should  apply .
Furthermore,  biodegradable waste resulting from the composting of wood is subject to the
same quality standards  that apply to other types o f biowaste, as described in  Appendix  A.2.9
(i.e. outputs must be used as a recycled product, and where the output is used on land, it
must result in benefits to agriculture or ecological improvement ).
It should be noted that construction and demolition waste is not municipal waste , and
therefore wood from such sources should not be  included, even if it is from households  (as a
result off renovation work  etc.).
Municipal wood waste is expected to largely  constitute the following:
1) Woody garden waste ;
2) Some bulky wastes (furniture etc .); and
3) A myriad of smaller items such as wooden spoons, chopsticks , ice cream sticks,
barbeque skewers , wooden household food packaging  and wooden toys etc. .
It is expected that material stream ‘1’ above when collected for composting or digestion,
would naturally be accounted with garden waste  within data collection systems,  and will be
recorded as  biowaste  in national data systems by default . Although there is the possibility
that some of material streams ‘2’ and ‘3’ may enter biowaste treatment , this is not target


Guidance for the compilation and reporting of data on municipal  waste  _________________________    49 material for these technologies, and it is not expected that this will lead to complications in
designation between wood and biodegradable waste  for tonnages reported as recycled .
Member States should provide detail s of  the measurement points applied in question  3.2.4
of the Quality Report .
Energy recovery of wood waste does not count as recycling.

A.2.2.6  Textile s waste
The calculation point for recycling of textile municipal waste is defined in  Annex I of Decision
2019/1004 as follows :
• Sorted textile material that does not undergo further processing before its utilisation for
the production of textile fibres, rags or granul ates.
The output of a sorting process is a pragmatic point for reporting, and can be reported by the
plant operator to the national authorities.
It should be noted that , while preparation of textile municipal waste  for reuse counts towards
the targets, reu se of textile municipal waste  (such as cotton/ jute carrier bags , direct sales
and donations to second -hand organisations ) do not involve the item becoming waste an d
thus should  not (please refer to Appendix A.2.1  for further information) .
Under WFD Article 11(1), Member States shall have set up separate collection for textiles by
2025. In addition, the European Commission is developing a comprehensive EU strategy for
textiles with the aims of achiev ing high levels of separate textile waste collection by 2025  and
boost ing textile sorting, reuse and recyclin g. This strategy is anticipated to improve how da ta
on textile recycling is gathered and reported in the future , as well as increasing preparation
for reuse and recycling . For example, the strategy is set to encourage the use of extended
producer responsibility (EPR) as a regulatory measure, which would entail formal reporting of
how textile waste is managed  (such as already occurs under the EPR policy for end ‐of‐use
clothing, linen and shoes  in France  22).
It should be noted that, while this section focuses on recycling, textiles are one of the key
waste streams which may be prepared for reuse . Guidance on preparation for reuse is
provided in Appendix A.2.1 .
Eurostat is not expecting Member States to report data on  chemical recovery at this time, but
should this be implemented at a commercial / industrial level  in future years, chemical
recycling of textiles should also be accounted for as per the conditions set out for plastics in
Section  A.2.2.1 , in which  a mass balance approach is used , and the calculation point
becomes the point where chemicals from the process are used as the basis for
manufacturin g new plastics /textiles  (and not as fuel).

22 EEA (2019) Textiles and the environment in a circular economy , Eionet Report ‐ ETC/WMGE 2019/6


Guidance for the compilation and reporting of data on municipal  waste  _________________________    50 A.2.2.7  Waste e lectrical and electronic equipment
The reporting rules under the WEEE Directive23 regarding what shall be counted as ‘recycled’
should be used. The amount of municipal WEEE , i.e. WEEE that fulfils the defin ition of
municipal waste,  must be calculated, or approximated as best as possible, to ensure the
amounts of WEEE generated and/or treated are not overestimated in the statistics.
WEEE is a key waste stream which may be prepared for reuse. Guidance on prepa ration for
reuse is provided in Appendix A.2.1 .
A.2.2.8  Waste b atteries
The reporting rules under the Batteries Directive24 regarding what shall be counted as
‘recycled’ sh all be used. The amount of batteries must be calculated, or approximated as
best as possible, to ensure the amounts of batteries generated and/or treated are not
overestimated in the statistics.
A.2.2.9  Bulky waste
Bulky waste generated and treated comprises  waste s that are not further disaggregated into
constituent components,  and are therefore not  captured under the material specific
calculation points mentioned above . Note that if the material components of bulky waste
items were to be also counted under materia l specific calculation points this would be  double
counting , and this should be avoided .
Bulky waste treatment  may include , for example,  preparation for reuse of furniture (see the
guidance on preparation for reuse in Appendix A.2.1 ) or the recycling of mattresses. An
indication of what waste types are included in the bulky waste fraction should be provided in
the quality reports .

A.2.3  Allowable measurement methods
The measurement method is the approach(es) taken to calculate the amount of recycl ing at
the calculation point s defined in Annex I of Implementing Decision 2019/1004 , as detailed  in
Appendix A.2.2  of this guidance . The se approach (es) could make us e of different
measurement point s and arithmetic formulas to make the calculation.
This section  provides  guidance on measuring the amount of recycling at the calculation
point s for plastics, glass, wood, metal, paper , and textiles , as well as  biowaste . With regards
to biowaste, it is important to note that it differs characteristically from the other waste types,
being composed of up to 90% water and not being an inert waste. As such , the different

23 (2012) Directive 2012/19/EU of the European Parliament and of the Council of 4 July 2012 on waste electrical
and electronic equipment (WEEE) (recast)
24 Directive 2006/66/EC of the European Parliament and of the Council of 6 September 2006 on batteries and
accumulators and waste batteries and accumulators and repealing Directive 91/157/EEC (OJ L 266 of 26.9.2006)


Guidance for the compilation and reporting of data on municipal  waste  _________________________    51 characteristics of biowaste impact the way it should be me asured at the calculation points.
See Appendix A.2.9  for information on measuring amounts of biowaste specifically.
A generalised multi -stage recycling value chain is shown in Figure A -9. The weight of
material at the calculation point  should be calculated and reported for each material in  line
with the reporting formats in Decision 2019/1004 . The following  rules should be considered:
• Some amount of moisture added to the waste after any point at which that waste or
product is weighed for inclusion in the denominator (e.g. waste generated) may need
to be adjusted for within the amounts reported at the calculation point  (see Section
A.2.4  below for further detail on this).
• In most cases, i t can be assumed that the weight of material at the output of one
operation is equivalent to the weight of material at the input to the next operation (an
except ion to this may be where entire loads are rejected ).
At receiving facilities , the incoming loads are checked visually or sometimes with testing
equipment. If the load does not meet the required specifications , the entirety  of the load
will be rejected and sent back to the facility from which it was sent. Therefore, it is
important to make sure that these rejected loads are subtracted from the data if the
source of data is the output of the prior facility, as such loads  are not recycled in
practice. Failure to subtract rejected loads  would overestimate  the amount of recycling
for a given waste stream.
• The weight of  material may be calculated at recycling  processes further downstream of
MP7 if t hey provide the more practicable points for measurements. In these cases , it is
not necessary to deduct inherent loses (losses in weight of materials or substances
due to phys ical or chemical transformation processes inherent in the recycling
operation where municipal waste  is actually reprocessed into products, materials or
substances) that occur after MP7 from the amount of material calculated as recycled.
Some examples of in herent losses that may be relevant to different municipal waste
materials are provided in  the table  below:

Table A-1: Examples of inherent losses
Material  Example of inherent loss
Plastic  Extruded filter cake (not reintroduc ed into the recycling process)/ fine dust
Biowaste  Water/ CO 2
Metals  Slag
Glass  Glass fines
Paper/ board  Inks/ dragged fibres
Items
prepared for
reuse  Replaced minor parts and components


Guidance for the compilation and reporting of data on municipal  waste  _________________________    52 Figure A -9: Generalised Measurement Method Schematic

In this example, therefore, there are a number of ways to calculate the weight of material at
the calculation point  (CP):
• CP = MP7
• CP = MP6 (only if there are no inherent losses before MP6)
• CP = MP4 - MP5
• CP = MP3 - MP5
• CP = MP1 - MP2 - MP5
This measurement method approach should be applied to each material flow as relevant to
the individual Member State. Example flow diagram s are given in Section  0 above.
In this regard, consideration will have to be given to composite municipal waste  (i.e.
municipal waste  composed of more than one material), which, as p er Decision 2005/270 ,
shall be calculated and reported per material contained in the municipal waste , except where
a given material constitutes an insignificant part of the municipal waste  unit, and in no case
more than 5% of the total mass of the municipa l waste  unit.
In addition, consideration should be given to the flows of material s from a given recycling
process that are sent for further recycling, but are not the primar y target material of the
recycling process . Member States should consider t he different recycling flows on a national
level to ensure that such  material is included in the amounts reported as recycled.
The key consideration is that these  non-target  output flows may, or may not , pass the
calculation point  for the target  material( s). This is exemplified in Figure A -10. In the case of
flow 1, material B, which is not primarily targeted by the recycling operation for material A, is
sent to a  further  recycling operation (which does target material B) prior to  the calculation
point  for material  B.
Recycling/ treatment
(e.g. sorting)
Further processes
(e.g. manufacturing)
CP
Rejected loads/
non-target material
to other waste
management
Recycling/ treatment
(e.g. sorting)
Rejected loads/
non-target material
to other waste
management
Inherent Losses?
MP5
MP1
MP2
MP3
 MP4
 MP6
 MP7


Guidance for the compilation and reporting of data on municipal  waste  _________________________    53 However, i n the case of flow 2, materi al B does  not require  further sorting before being
accepted as a secondary raw material in further processes , and so bypasses the calculation
point for material B . In this case, although the material has been recycled, it would not be
accounted for under material A or B.
Consequently, a clear mechanism with which  to understand the fate of material B  is needed ,
in order  to avoid either double counting  or failure to count waste as recycled  altogether . For
example, it may be  preferable to set a calculation point  for Material B at the input of the
‘Further processes’  of Material B. However, i f it is clear that Flow 2 does not pass a
calculation point  for Material B  (i.e. if the Material B calculation point  is set at the output  of
the Material B ‘Recycling/ sorting’ step)  it should be measured  at the  output  of the Material A
‘Recycling/ sorting’ step instead .

Figure A -10: Generalised Schematic Related to Cross -material Flows

A.2.4  Obtaining data at the measurement point s
As discussed above, a range of measurement point s could be used with certain associated
formulae  to calculate the weight of material recycled at the calculation point s. This section
discusses s ome further consideration s around obtaining data  at the calculation points .
Further processes
(e.g. manufacturing)
CP Material  A
Extracted  Material  B
(Flow 1)

Recycling/ treatment
(e.g. sorting)
Material A

Material B

Further processes
(e.g. manufacturing)
CP Material B
Recycling/ treatment
(e.g. sorting)
Extracted  Material B
(Flow 2)


Guidance for the compilation and reporting of data on municipal  waste  _________________________    54 The preferred measurement point  for municipal waste is the total output weight of targeted
material (s) (i.e. the material which the recycling operation is targeting to be sold as a
secondary raw material , or item which has been prepared for reuse , and which  undergoes no
further processing). This will  generally  be a known  quantity,  as financial transfers (gate fees
or payments for materials) will generally be related to t he amount, in tonnage, of material
quantities purchased or sold . These data could be submitted by plant operators to provide
actual weight data for this type of measurement point , which corresponds to the calculation
point  (see MP 6 in  Figure A -9).
Note  that any loads rejected after this measurement point  as a result of  downstream quality
checking procedures would have to be deducted from the reported amount to be consistent
with Decision 2019/1004 , as failure to make such reductions will cause  the amounts reported
as recycled to be overestimated.
Alternatively, the total reprocessing plant input (i.e. the weight of material received at the
reprocessing  plant) can be used as a measurement point . This is, once again, highly likely to
be known as financial transfers are likely to be made in relation to material quantities
recycled/ treated. These data could be submitted by  reprocessing  plant operators to p rovide
actual weight data for this type of measurement point . This weight should relate to the
amount of material accepted by the reprocessing plant, and should not, therefore, include the
weight of material rejected after any initial quality checking proc edures.
A final  measurement point  for municipal waste  is the total output weight of non -targeted
material (i.e. the material which the recycling operation is not targeting). This is very likely to
be known as this material will be sent on to further operat ions that might include recovery or
disposal operations, and related financial transactions will generally be made on the basis  of
the quantity (and quality) of recyclable materials  sold. These data could be submitted by
plant operators to provide actual w eight data for this type of measurement point . Note, that if
any non -target material is sent to a process where material could be extracted and recycled,
an appropriate calculation point  would need to be defined to ensure any recycled material is
accuratel y reported  (see Figure A -10 above) .
The European reprocessing industry (particularly for plastic municipal waste ) has confirmed
that plant operators will hold data relating to the amount at the calculation point s (or rel evant
measurement point s).  Member State authorities will need to ensure they have the legal
means in place to request these data, a s well as systems in place (e.g. electronic registries)
to enable these data to be reported efficiently.
To gather data rela ting to these measurement point s, Member States should therefore
consider implementi ng electronic registries, in order to gather data directly from the various
operators in the recycling value chain . This is  supported by Article 11a(3) of the WFD ):
“3. Mem ber States shall establish an effective system of quality control and
traceability of municipal waste to ensure that the conditions laid down in
point (c) of paragraph 1 of thi s Article and in paragraph 2 of this Article are
met. To ensure the reliability and accuracy of the data gathered on
recycled waste, the system may consist of electronic registries set up


Guidance for the compilation and reporting of data on municipal  waste  _________________________    55 pursuant to Article 35(4), technical specifications for the quality
requirements of sorted waste, or average loss rates for sorted waste for
various  waste types and waste management practices respectively.
Average loss rates shall only be used in cases where reliable data cannot
be obtained otherwise and shall be calculated on the basis of the
calculation rules established in the delegated act adopted  pursuant to
paragraph 10 of this Article. ”
Legal requirements to provide data may be needed at the national level to mandate the
submission of the necessary information by private sector operators to the electronic
registries. Until such registers are in place, Member States could rely on other data gathering
approaches, e.g. from extended producer responsibility (EPR) schemes (subject to these
being audited independently to ensure the data are reliable) or surveys of recycling operators
and the developmen t of statistical models.
The current scope of reporting from EPR schemes can be limited, as downstream recycling/
treatment operations may not be under the control of EPR scheme s. Therefore, i f data are to
be gathered through EPR schemes  in the short term , these EPR schemes  would most likely
need to obtain data from operators of any further recycling/ treatment plants prior to the
calculation point s in order to gather data on all the relevant measurement point s. This is
exemplified in Figure A -11, which shows a situation in which  there are two stages before the
calculation point . Here , the ‘data from paper recyclers’ would have to be collected  by the
plant  undertaking  ‘paper sorting into grades’, which may not currently be under the scope of
reporting by EPR schemes .

Figure A -11: Potential Data Flows via EPR Schemes for 2 -stage Process

The process becomes more complicated when there are three stages before the calculation
point , as shown in Figure A -12. In such  case s, data may need to be passed through
intermediate companies if the EPR scheme is to be able to report information on all the
measurement point s. Direct reporting from all operators in the chain would alleviate this
problem, which is why  the suggested focus is on implementing nationwide electronic
registries with mandatory reporting requirements in law.
Sorting of mixed
recyclables
Paper sorting
into grades
Paper mill
Calculation
point
Mixed
paper/card
EN643
Scope of EPR
Scheme
 Data from paper
recyclers


Guidance for the compilation and reporting of data on municipal  waste  _________________________    56
Figure A -12: Potential Data Flows via EPR Schemes for 3 -stage Process

A.2.5  Target  rate calcuation examples
In this section,  two example calculations are given to demonstrate  how Member State
performance against the  WFD and LFD targets will be calculated .

Figure A -13: Example of calculation of municipal waste recycling target  calculation  – New Rules

Sorting of mixed
recyclables
Plastic
sorting into
polymers
Extrusion,
pelletisation
etc.
Calculation
point
Mixed
Plastics
Flakes
Further
processing
Polymer
separated bales
Scope of EPR
Scheme
Data from plastic
recyclers
(Preparation for reuse + Recycling) /
Total Municipal Waste Generation %