Queenslanders will be spared the cost of a reintroduced tax on rubbish disposal through a rebate scheme for councils, budget papers show.
The $70-per-tonne charge will apply from New Year's Day and is expected to raise $1.3 billion over four years.
Labor is reintroducing the tax - scrapped by the Newman LNP government in 2012 - to deter interstate businesses dumping their rubbish in Queensland and dodging charges in southern states.
It is less than the $81.60 levy imposed in regional NSW, or the $141.70 NSW Metro is slugged with and will raise $100 million in revenue during the 2018/19 financial year.
Budget papers show the tax will deliver $405 million, $408 million and $407 million in the following three years.
More than 70 per cent of those funds will be used to subsidise councils in advance for the costs they incur, pay for the running of the program and support new rubbish disposal programs during that time.
The rest will go towards schools, hospitals and infrastructure.
Councils will be charged $5 more each year under the levy for four years from 2020 to dispose of waste.
Flip-flopping from the Ipswich City Council to continue its recycling program prompted the state government to introduce the levy earlier in a bid to stop other councils pulling out of similar schemes.
The Labor government will make $32 million in advance payments to local councils this financial year to get the ball rolling.