Where your tax goes

Environment and Food

Environment and food safety

The Government plans to spend HK$51.3 billion on Environment and Food in 2026-27, 0.8% more than last year's revised estimate. p.12

Number 8 of the ten groups, with 6.1% of government spending (our calculation). p.12

Of HK$1,120 in tax, about HK$68 corresponds to this group. p.12 Change amount

Main spending at a glance

2026-27 budget · change from last year · your share SourcesSummary of expenditure, p.1Summary of expenditure, p.2Budget Appendix B, p.12

  1. Food and Environmental Hygiene Department HK$11.1bn ▲1.1% · HK$15
  2. Environmental Protection Department HK$8.7bn ▲6.0% · HK$12
  3. Agriculture, Fisheries and Conservation Department HK$2.2bn ▲1.4% · HK$3.0
  4. Government Secretariat: Environment and Ecology Bureau (Environment Branch) HK$630m ▼68.2% · HK$0.8
  5. Government Secretariat: Environment and Ecology Bureau (Food Branch) HK$186m ▼1.0% · HK$0.2

These are selected lines and can overlap. Some departments and funds also cover other groups, so do not add them together. Changes and personal shares are our calculation.

This is a split by budget share. Taxes are not set aside for particular uses. How we split it

Explore the detail

Main departments

Main departments

2026-27 budgets; changes against last year's revised estimate (our calculation). p.1 p.2

  1. Food and Environmental Hygiene Department HK$11.1bn ▲1.1% · HK$15
  2. Environmental Protection Department HK$8.7bn ▲6.0% · HK$12
  3. Agriculture, Fisheries and Conservation Department Part of this department's spending counts in other groups HK$2.2bn ▲1.4% · HK$3.0
  4. Government Secretariat: Environment and Ecology Bureau (Food Branch) HK$186m ▼1.0% · HK$0.2
  5. Government Secretariat: Environment and Ecology Bureau (Environment Branch) Part of this department's spending counts in other groups HK$630m ▼68.2% · HK$0.8
See last year's figures

Compare with last year p.1 p.2

Item2026-27EstimateChange2025-26Revised estimate
Food and Environmental Hygiene DepartmentHK$11.1bn11,114.5+HK$125m · +1.1%10,989.2
Environmental Protection DepartmentHK$8.7bn8,675.0+HK$488m · +6.0%8,186.9
Agriculture, Fisheries and Conservation DepartmentHK$2.2bn2,240.7+HK$30.3m · +1.4%2,210.4
Government Secretariat: Environment and Ecology Bureau (Food Branch)HK$186m186.0−HK$1.8m · −1.0%187.8
Government Secretariat: Environment and Ecology Bureau (Environment Branch)HK$630m630.0−HK$1.4bn · −68.2%1,980.8
Landfill and waste facilities

Paid from the Capital Works Reserve Fund.

Landfill and waste facilities: projects

Cash flow is this year's payment. Total project cost is paid over several years; do not add the two.

Project2026-27 cash flowTotal project cost
West New Territories landfill extension5192DR p.2HK$3.6bn3,605.9HK$44.3bn44,277.8
Integrated waste management facilities phase 15177DR p.2HK$1.9bn1,871.3HK$19.2bn19,203.7

Major capital projects in this group planned to start in 2026-27 have total project estimates of HK$40.7 billion p.14. That is the whole cost of the projects, paid over several years, not 2026-27 spending.

Three years: actual, revised estimate, estimate

Spending over three years SourcesBudget Appendix B, p.12Budget Appendix B, p.9Budget Appendix B, p.11

Expanded amounts are in HK$ million; percentages come from Budget Appendix B.

Measure2026-27EstimateChange2025-26Revised estimate2024-25Actual
Government expenditureHK$51.3bn51,256+HK$402m · +0.8%50,85447,756
Recurrent spendingHK$26.7bn26,728+HK$1.2bn · +4.9%25,48425,358
Public expenditureHK$51.3bn51,256+HK$402m · +0.8%50,85447,756

Recurrent spending covers yearly costs such as pay, grants and allowances. Public expenditure also includes the Housing Authority and trading funds.

Policy areas and departments

Department figures are whole budgets and can include other policy areas. Do not add them together as this group's spending. Index of Policy Areas

Agriculture, Fisheries and Food Safety

Departments that contribute

p.1 p.2

  1. Food and Environmental Hygiene Department Part of this department's spending: it also works in 1 other policy area HK$11.1bn
  2. Agriculture, Fisheries and Conservation Department Part of this department's spending: it also works in 4 other policy areas HK$2.2bn
  3. Government Laboratory Part of this department's spending: it also works in 4 other policy areas HK$658m
  4. Government Secretariat: Environment and Ecology Bureau (Food Branch) Part of this department's spending: it also works in 1 other policy area HK$186m
Environmental Protection, Conservation, Power and Sustainable Development

Departments that contribute

SourcesSummary of expenditure, p.1Summary of expenditure, p.2Summary of expenditure, p.3

  1. Environmental Protection Department HK$8.7bn
  2. Highways Department Part of this department's spending: it also works in 3 other policy areas HK$4.7bn
  3. Civil Engineering and Development Department Part of this department's spending: it also works in 6 other policy areas HK$4.2bn
  4. Drainage Services Department Part of this department's spending: it also works in 1 other policy area HK$4.1bn
  5. Agriculture, Fisheries and Conservation Department Part of this department's spending: it also works in 4 other policy areas HK$2.2bn
  6. Marine Department Part of this department's spending: it also works in 6 other policy areas HK$1.8bn
  7. Electrical and Mechanical Services Department Part of this department's spending: it also works in 6 other policy areas HK$1.4bn
  8. Government Laboratory Part of this department's spending: it also works in 4 other policy areas HK$658m
  9. Government Secretariat: Environment and Ecology Bureau (Environment Branch) Part of this department's spending: it also works in 2 other policy areas HK$630m
Environmental Hygiene

Departments that contribute

p.1 p.2

  1. Food and Environmental Hygiene Department Part of this department's spending: it also works in 1 other policy area HK$11.1bn
  2. Agriculture, Fisheries and Conservation Department Part of this department's spending: it also works in 4 other policy areas HK$2.2bn
  3. Government Laboratory Part of this department's spending: it also works in 4 other policy areas HK$658m
  4. Government Secretariat: Environment and Ecology Bureau (Food Branch) Part of this department's spending: it also works in 1 other policy area HK$186m
Measures in the Budget Speech

None of the new measures with amounts in the Budget Speech belongs to this group.

How are shares and changes calculated?

Personal share = your tax amount × the spending line ÷ total government expenditure. Lines can overlap and should not be added together. p.12

Nominal changes for groups come from Budget Appendix B. Changes for individual lines compare this year's estimate with last year's revised estimate and are our calculation. p.12