Incineration is a waste treatment process that involves the combustion of substances contained in waste materials. Industrial plants for waste incineration are commonly referred to as waste-to-energy facilities. Incineration and other high-temperature waste treatment systems are described as "thermal treatment". Incineration of waste materials converts the waste into ash, flue gas and heat. The ash is mostly formed by the inorganic constituents of the waste and may take the form of solid lumps or particulates carried by the flue gas. The flue gases must be cleaned of gaseous and particulate pollutants before they are dispersed into the atmosphere.

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Incineration has a number of outputs such as the ash and the emission to the atmosphere of flue gas. Before the flue gas cleaning system, if installed, the flue gases may contain particulate matter, heavy metals, dioxins, furans, sulfur dioxide, and hydrochloric acid. If plants have inadequate flue gas cleaning, these outputs may add a significant pollution component to stack emissions.

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The most publicized concerns about the incineration of municipal solid wastes (MSW) involve the fear that it produces significant amounts of dioxin and furan emissions. Dioxins and furans are considered by many to be serious health hazards. The EPA announced in 2012 that the safe limit for human oral consumption is 0.7 picograms Toxic Equivalence (TEQ) per kilogram bodyweight per day, which works out to 17 billionths of a gram for a 150 lb person per year.

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Other gaseous emissions in the flue gas from incinerator furnaces include CO2, nitrogen oxides, sulfur dioxide, hydrochloric acid, heavy metals, and fine particles. Of the heavy metals, mercury is a major concern due to its toxicity and high volatility, as essentially all mercury in the municipal waste stream may exit in emissions if not removed by emission controls.

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Scientific researchers have investigated the human health effects of pollutants produced by waste incineration. Many studies have examined health impacts from exposure to pollutants utilizing U.S. EPA modeling guidelines. Exposure through inhalation, ingestion, soil, and dermal contact are incorporated in these models. Research studies have also assessed exposure to pollutants through blood or urine samples of residents and workers who live near waste incinerators. Findings from a systematic review of previous research identified a number of symptoms and diseases related to incinerator pollution exposure. These include neoplasia, respiratory issues, congenital anomalies, and infant deaths or miscarriages. Populations near old, inadequately maintained incinerators experience a higher degree of health issues. Some studies also identified possible cancer risk.

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Thus, it is not advisable to have a waste incinerator near populated area especially housings, clinics and schools.