In 1995 the first Danish Executive Order with economic incentives regarding end-of-life tyres (ELT) was introduced, in order to collect and recycle used tyres in an environmentally sustainable way.
This is a brief introduction in how the ELT scheme works.
Legislation
Executive Order no. 1660 dated November 13th 2020 applies.
Executive Order no. 637 dated May 24th 2023 amending the Executive Order no. 1660 applies.
Executive Order no. 1264 dated November 27th 2023 amending the Executive Order no. 1660 applies.
Levy payment
Tyre producers and importers pay a levy to the Customs and Tax Administration (Skat).
The levy varies between 12.00 to 250.00 DKK (∼ 1.61 - 33.56 EUR) excl. VAT per tyre depending on the type/size. The levies are transferred from Skat to The Environmental Protection Agency (EPA).
See the actual levies/fees here.
Collection of tyres
EPA-approved tyre collectors collect ELTs at car dealers, tyre shops, garages etc.
Recycling
Tyres suitable for retreading are delivered to retreading companies. Scrap tyres are delivered to EPA-approved recycling plants for granulation or pyrolysis treatment.
Subsidy payment
A subsidy is paid to the tyre collector by the Danish Tyre Trade Environmental Foundation on behalf of the EPA for ELTs delivered to approved recycling plants.
Subsidy incl. VAT per kg as of January 1st 2024:
Max. 1.66 DKK (∼ 0.22 EUR) for tyres with rim diameter < 24 inches.
Max. 2.30 DKK (∼ 0.31 EUR) for tyres with rim diameter ≥ 24 inches.
Subsidy incl. VAT per kg as of January 1st 2025:
Max. 1.71 DKK (∼ 0.23 EUR) for tyres with rim diameter < 24 inches.
Max. 2.37 DKK (∼ 0.32 EUR) for tyres with rim diameter ≥ 24 inches.
The subsidy is graduated according to the extent of recycling at the plant where the collected ELTs are delivered.
Approvals
To apply for approval to collect ELTs please complete this form (in Danish).
To apply for approval for granulation or pyrolysis of ELTs please contact the EPA.
Statistics
The amount of collected and recycled tyres can be found here.
