Fabricated Examples (Environment) Register of Legal and Other Requirements

DIRECTLY Applicable Legislation		Reference
Environmental Permitting
1.1.1	ENVIRONMENTAL PERMITTING: INTEGRATED POLLUTION PREVENTION AND CONTROL	2008/1/EC
1.1.2	ENVIRONMENTAL PERMITTING: WASTE MANAGEMENT	2006/12/EC
Waste
1.2.1	ENVIRONMENTAL PROTECTION ACT 1990 PART II: THE DUTY OF CARE, AS AMENDED	1990 c.43 pt.II
1.2.2	HAZARDOUS WASTE (ENGLAND AND WALES) REGULATIONS 2005, AS AMENDED	2005/894
Water
1.3.1	WATER INDUSTRY ACT 1991, AS AMENDED	1991 c.56
Climate Change/Energy
1.4.1	CLIMATE CHANGE LEVY (REGISTRATION AND MISCELLANEOUS PROVISIONS) REGULATIONS 2001, AS AMENDED	2001/0007
INDIRECTLY Applicable Legislation
2.1	FINANCE ACT 1996, PART III: LANDFILL TAX, AS AMENDED	1996 c.8
FORTHCOMING Legislation
3.1	ENVIRONMENTAL CRIME DIRECTIVE	2008/99/EC
3.2	INDUSTRIAL EMISSIONS DIRECTIVE	2010/75/EU
OTHER REQUIREMENTS
4.1	ENVIRONMENT AGENCY MONITORING AND CERTIFICATION SCHEME (MCERTS)	MCERTS
4.2	POLLUTION PREVENTION GUIDELINES (PPGs)	PPGs

EXPLANATION OF SECTIONS

Direct

This legislation has been identified as directly applicable to the company. The company is required to remain compliant with this legislation and should carry out compliance evaluation against these regulations.

Indirect

This legislation has been identified as indirectly applicable to the company and is provided for background information only. The company is not required to comply with these regulations directly but may be affected by them as they influence policies and requirements made by regulators such as the Environment Agency, Scottish Environmental Protection Agency and Local Authorities. A compliance rating is therefore not required.

Forthcoming

This legislation has been identified as forthcoming and may impact upon activities at the company in the future. These should therefore be monitored for further developments to ensure ongoing compliance.

Other Requirements

This section lists other requirements that are applicable to the company. The company is required to remain compliant with the non-legislative requirements listed and should carry out compliance evaluation against these requirements.

Compliance Codes
Red:	Evidence of non-compliance
Amber:	Risk of non-compliance
Green:	No evidence of non-compliance observed

Additional Information

DIRECTLY APPLICABLE LEGISLATION
1.1.1  ENVIRONMENTAL PERMITTING: INTEGRATED POLLUTION PREVENTION AND CONTROL

The Integrated Pollution Prevention and Control Directive (consolidated version 2008/1/EC) requires installations in various industry sectors to apply for and operate under permits that aim to protect the environment as a whole.

Industry sectors covered include: combustion activities, refineries, ferrous and non-ferrous metal production and processing, surface treatment, mineral production including glass and ceramics, organic and inorganic chemical production, pharmaceuticals, waste management, paper and food industries. A 2011 amendment has also introduced carbon capture and storage to the sectors covered.

The Directive is implemented through the Environmental Permitting (England and Wales) Regulations 2010.  Schedule 1 to the regulations outlines activities covered by the regime.  

Those obligated must make a ‘Duly Made’ (on time, with the correct fee and containing all necessary information) application to the appropriate Regulator.  

Existing installations were required to apply for a permit dependent upon their activity, in accordance with a sector specific transitional timetable from 1st December 2000 to 31st March 2007. New installations must obtain a permit before operations commence.  

In their applications, companies are required to show how they comply with sector specific Best Available Techniques (BAT) for the protection for the environment in their operations and justify any deviation from them. They are also required to disclose other general information about environmental performance such as: emissions, raw materials use, waste generation, energy use, preparedness for accidents and decommissioning. Applicants are also required to submit a report detailing the existing condition of the land with their applications.  

Once the application has been made, it will be determined by the Regulator and a permit issued. The permit will contain conditions which companies are required to comply with during operations. Companies wishing to make changes to their operations or surrender their permit must apply to do so via their regulator and pay the appropriate associated fee.

The European Commission are debating whether to tighten the regime; in particular looking at stricter mandatory emission limits on NOx and SOx from new large combustion plants.

A 2011 amendment implements changes to this section of the Environmental Permitting Regulations 2010 to reflect changes that have been made in respect of carbon capture and storage to Directive 2008/1/EC.  ‘Carbon capture and storage’ is introduced into Schedule 1. A Part A (1) permit is required for capturing carbon dioxide streams from an installation for the purposes of geological storage.

The EA has recently produced updated guidance on how to comply with your environmental permit.

A 2012 amendment has removed certain processes in section 1.1 combustion and 1.2 gasification, liquefaction and refining activities no longer require an environmental permit, although activities will still require a waste permit. These include certain processes burning:

• gas produced by biological degradation of waste in a landfill that is not listed in Part 2 of this Schedule;
• gas produce as a result of the anaerobic digestion of biodegradable waste; and
• fuel which has ceased to be waste.

The regulations also: clarify the position relating to single site permits for certain radioactive substances; change the procedure for transferring environmental permits in certain situations; and, clarify what happens when a permit operator dies.

Applicability

The detergent plant at the organisation's site is an obligated process and falls under Section 4.1 Part A (1) (xi) of Schedule 1 of the Environmental Permitting (England and Wales) regulations 2010, as amended for the manufacture of surface active agents. The Environment Agency issued the organisation a permit (no. EA12345FEL) in August 2012. 

During the audit it was found that the organisation has not submitted a Site Protection and Monitoring Program to the Environment Agency. This must be completed as an immediate priority and the organisation must contact its local inspector to arrange a submission date.

The organisation must ensure that it monitors and reports it emissions from the installation to the Environment Agency in accordance with the deadlines specified.

Related Aspects
General Waste Fluorescent Tubes Bulk Chemicals Non-Bulk Chemicals Process Boilers Effluent Treatment Plant Lighting Cardboard Interceptor Flooding Waste Oil

1.1.2  ENVIRONMENTAL PERMITTING: WASTE MANAGEMENT

The aim of the Waste Framework Directive is to ensure the protection of human health and the environment in the course of waste management activities.  The Directive provides for the making of effective and consistent rules on waste disposal and recovery and the recovery and reuse of wastes where possible. 

Under the Directive, undertakings carrying out waste disposal and recovery must be authorized and inspected.  This requirement is implemented in England and Wales through the Environmental Permitting (England and Wales) Regulations 2010, as amended (Note: the EPR have superseded the previous Waste Management Licensing Regulations 2004).  Schedule 9 to the EPR requires the regulator to carry out its relevant functions in relation to the following articles of the Waste Framework Directive (2008/98EC), through ensuring the requirements are met through permits granted under the EPR regime:

Article 4: ensuring that waste is recovered or disposed of without endangering human health or harming the environment, in particular without risk to water, air or soil, or to plants or animals; without causing a nuisance through noise or odours; without adversely affecting the countryside or places of special interest.  Measures must be taken to prohibit the abandonment, dumping or uncontrolled disposal of waste.

Article 5: establishing an integrated and adequate network of disposal installations taking account of best available technology not involving excessive costs.

Article 9: granting of permits to cover activities in Article 4 and 5 to cover the types and quantities of waste; technical requirements; safety precautions to be taken; disposal site; treatment method.

Article 14: ensuring all permitted establishments keep records of the quantity, nature, origin and, where relevant, the destination, frequency of collection, mode of transport and treatment method in respect of the waste and make this information available to the competent authority.

Waste operations as set out in Annex IIA of the Directive are therefore required to apply for a permit under the EPR.  A number of excluded and exempted waste operations do not have to apply for a permit. 

Exempt operations are set out in Schedules 2 and 3 to the EPR.  Exempt operations are required to register with the relevant regulator (the Environment Agency or Local Authority).  A number of activities are classed as 'notifiable exemptions' including spreading of sludge, waste disposal for the benefit of land, land reclamation, sludge works, waste for construction, repair and refurbishment of WEEE and burning of plant material/wood at a dock.  Notifiable exempt operations must keep records of the quantity, nature, origin, destination and treatment method of all wastes disposed of or recovered in the course of the activity for at least 2 years.  Operators of waste exemptions must re-register with the every 3 years.  The regulator is required to carry out periodic inspections of such operations.

Exemptions can be applied for here.

The EPR also provides for the granting of Standard Permits which apply to a number of waste management activities.  See entry under EPR for further details.

The Waste (England and Wales) Regulations 2011 amend these regulations by :

• changing some definitions to bring them in line with the revised Waste Framework Directive (rWFD) (2008/98/EC) and making other consequential amendments;
• removing certain wastes, including animal by-products, and other wastes that are excluded from the rWFD, from waste classifications

The amendments are set out in Schedule 3 of the waste regulations.

Regulation (EU) No 333/2011 establishes criteria determining when certain types of scrap metal cease to be waste under the WFD, including iron, steel and aluminium scrap.

A 2012 amendment has slightly amended the waste codes applicable in certain waste exemptions including Use of Waste in Construction (U1) and Use of Waste for a Specificied Purpose (U8).

April 2012 transitions

The old paragraph 13 (construction and soil materials) and 21 (preparatory treatment of waste plant matter) exemptions have expired and need to be replaced with either an environmental permit or the new T5 or T6 exemptions. Paragraph 12 exemptions have moved to environmental permits.

Applicability

The organisation operates a compactor and baler for waste cardboard generated by the goods-in packaging. Under the Environmental Permitting (England and Wales) Regulations 2007 this operation was classified as a waste management licence exemption and organisation were required to register this exemption. under the 2010 regulations this activity is now classified as a non-waste framework directive exemption and the organisation no longer needs to register this activity as exempt.

The organisation does not operate any other activities that require a waste management licence or exemption.

Compliance

1.2.1  ENVIRONMENTAL PROTECTION ACT 1990 PART II: THE DUTY OF CARE, AS AMENDED

Section 34 of the Environmental Protection Act (EPA) 1990 imposes a ‘duty of care’ on anyone who produces, imports, carries, keeps, treats or disposes of ‘controlled’ wastes, or as a broker has control over such waste.

Controlled waste (see definition below) must only be transferred to authorised persons (e.g. registered waste carrier or licensed waste manager) and such transfers must be accompanied by ‘transfer note’ documentation. These regulations along with the Waste (England and Wales) Regulations 2011 (Part 9) in England and Wales and the Environmental Protection (Duty of Care) Regulations 1991 in Scotland, set out the requirements for a mandatory system of ‘transfer notes’ and record-keeping requirements including: the details to be completed on the transfer note - including appropriate classification under the European Waste Catalogue; the requirement for transferors and transferees to retain the documentation for two years after the transfer; and the requirement to furnish copies to the regulator if required.

It is a criminal offence to treat, keep or dispose of controlled waste except under and in accordance with a waste management licence issued by the Environment Agency or SEPA. Activities that are exempt include “the temporary storage of waste, pending its collection, on the site where it is produced”. It is however, a criminal offence to treat, keep or dispose of controlled waste in a manner likely to cause pollution of the environment or harm to human health, which applies irrespective of the need for a waste management licence.

All those who deal with controlled waste are required to take reasonable and appropriate steps in relation to it; otherwise they commit a criminal offence. This includes: storing and packaging waste properly; describing it clearly; dealing only with an authorised carrier; providing the carrier with an accurate transfer note relating to the waste, and; taking appropriate steps to ensure that the waste is disposed of properly.

In summary, the four key requirements of this legislation are:

• Keep waste so as to prevent its escape into the environment;
• Transfer waste to a registered carrier;
• Keep records and transfer notes; and
• Check that others in the waste management chain abide by the Duty of Care (audit waste management facilities).

Controlled waste is defined in the Controlled Waste Regulations 1992 (in Scotland), Controlled Waste (England and Wales) Regulations 2012 (E+W) and Controlled Waste (Duty of Care) Regulations (Northern Ireland) 2002 as household, industrial and commercial, including materials destined for recycling, clinical and construction waste. 

For the purposes of this Act, the definition of waste was amended by the Environment Act 1995 Part V Schedule 22, Regulation 88.

The Waste (England and Wales) Regulations 2011 have amended the definition of 'waste' to include anything within the definition given in Article 3(1) of the revised Waste Framework Directive (2008/98/EC). The Waste (Scotland) Regulations 2011 amends this Act to introduce the requirement for Scottish waste producers to consider the waste hierarchy in their disposal arrangements, as per the Waste Framework Directive (2008/98/EC).

Applicability

The organisation produces both hazardous and non-hazardous controlled wastes.

During the site walkover the waste streams were observed to be well segregated. Signage was in place to inform relevant persons which wastes are stored in which locations.

On-site personnel demonstrated a good understanding with respect to waste management. Housekeeping at the site was also noted to be to a high standard.

The control of waste movements and the disposal / recovery option are governed by environmental procedure EWI 2 in the company’s ISO14001 accredited environmental management system. The procedure ensures that all non-hazardous waste movements are accompanied by a transfer note and all hazardous waste movements are accompanied by a consignment note, providing a unique identity for all waste transactions.

Transfer notes and consignment notes are retained onsite for the designated time specified in the regulations and are available for inspection by the regulator.

The organisation uses the waste contractor Waste Ltd for the all movements of waste off site. The organisation ensures that the contractor holds all appropriate licenses and competencies to deal with the waste streams produced at the site through regular auditing.

Related Aspects
General Waste General Waste General Waste General Waste Fluorescent Tubes Fluorescent Tubes Cardboard Flooding Waste Oil

1.2.2  HAZARDOUS WASTE (ENGLAND AND WALES) REGULATIONS 2005, AS AMENDED

These regulations outline controls in place for those producing, transporting and disposing of hazardous waste including tracking of the movement of hazardous waste. They implement the requirements of the EC Hazardous Waste Directive (91/689/EEC as amended by 94/31/EC).

Definition of Hazardous Waste

The term “hazardous waste” is defined in the Hazardous Waste Directive and the revised European Waste Catalogue as non-domestic waste that is included on a designated list. This list has been transposed into national legislation by the List of Wastes (England) Regulations 2005 and the List of Waste (Wales) Regulations 2005. Each waste listed has been given a unique six-digit code; hazardous wastes are marked with an asterisk. The codes must be used on all waste documentation. Some wastes are hazardous irrespective of the concentration of dangerous substances (absolute entries). However, others (termed mirror entries) are hazardous only if they contain dangerous substances at levels above the appropriate thresholds. The Environment Agency technical guidance document WM2 provides help and advice on the classification and assessment of hazardous waste.

Registration as a Hazardous Waste Producer

All non-domestic premises that produce hazardous waste or where hazardous waste is collected, must make themselves known to the Regulator via an annual registration. Premises include land and any ship and any other means of transport from which a mobile service is operated. Sites exempt from the requirement to register are listed in regulation 23(3) and include offices, shops and agricultural premises. In order to be exempt, a site must fall into one of the categories listed and produce less than 500kg of hazardous waste per year.

Waste Documentation

Hazardous waste must be accompanied by a consignment note. This is a specific form of waste transfer note. Hazardous waste producers (consignors) are required to retain consignment notes for three years under the Duty of Care. A 2009 amendment made it a requirement to include specific disposal or recovery codes on consignment notes, as per Annex IIA and IIB of the Waste Directive.

Hazardous waste transfer / management companies (consignees) are required to send quarterly consignment note returns to both the Regulator and the consignor. A charge is levied on carriers on the basis of quarterly returns to the Regulator covering all consignments accepted. The consignor is required to retain returns onsite for three years under the Duty of Care.

Compliance with these regulations is carried out by the Regulator through ‘cradle to grave’ auditing of hazardous waste movements. The Regulator checks that all paperwork is correct and complete from all parties in the waste consignment chain and that the waste has been handled and consigned properly at each part of the disposal process. The Regulator may also periodically inspect sites producing hazardous waste. 
In most cases, the mixing of any hazardous waste with any other type of waste, or other hazardous waste, is prohibited under the regulations unless the company has an environmental permit for this activity.

The regulations were amended by the Waste (England and Wales) Regulations 2011 by:

• replacing a number of definitions to bring them in line with the revised Waste Framework Directive (2008/98/EC) and making various other consequential amendments;
• amending H codes in Schedule 3 to include hazard code H13 as "sensitising" - substances and preparations which could lead to adverse health effects if they are inhaled or penetrate the skin. The previous H13 (waste capable of yielding another substance) is now H15;
• simplifying multiple hazardous waste collections with a modified consignment note introduced that can be used for multiple and single consignments (see Schedule 2 Part 3 of the 2011 regulations); and
• introducing a new condition in environmental permits that requires the mixing of hazardous wastes to comply with best available techniques, for example, sector guidance note IPPC S5.06 - Recovery and Disposal of Hazardous and Non-Hazardous Waste. New permits will include this condition and it will gradually be introduced into existing permits.

The new consignment note came into use on 28 September 2011. The 2003 SIC codes should continue to be recorded on consignment notes.

The Environmental Permitting (England and Wales) (Amendment) Regulations 2011 makes minor consequential amendments to this piece of legislation as a result of amendments made to the EPR 2010 and the repeal of the Radioactive Substances Act 1993.

Applicability

The organisation produces the following hazardous waste streams:

• Waste oil
• Fluorescent tubes

All off site disposal of hazardous waste is accompanied by a hazardous waste consignment note. The company hold these records onsite for at least three years and are available for inspection by the regulator upon request.

During the audit it was identified that the organisation has not received any consignment note returns. The organisation must contact the waste contractor to ensure that consignment note returns are sent to the organisation. Upon receipt these should be filed alongside the original consignment note to demonstrate that waste has been disposed of in accordance with the Duty of Care.

Related Aspects
Fluorescent Tubes Fluorescent Tubes Waste Oil

1.3.1  WATER INDUSTRY ACT 1991, AS AMENDED

This legislation requires effluent discharges to the foul sewer to be authorised.

The Water Industry Act (WIA) regulates the discharge of trade effluent from trade premises to the foul sewer. It is a criminal offence to discharge trade effluent from trade premises into the foul sewer unless a trade effluent consent is obtained from the sewerage undertaker. Consents are normally granted subject to specified conditions. It is a criminal offence under section 121 (5) of the Act to contravene any condition attached to a trade effluent consent.  

This Act stringently controls the emissions of special category effluent to sewer. Special Category Effluent, including substances on the UK's Red List of dangerous substances, plus carbon tetrachloride and effluent likely to result in the release of more than 30kg or more of trichloroethylene or perchloroethylene in a year, is defined in the Trade Effluent (Prescribed Processes and Substances) Regulations 1989, as amended. Prescribed processes include manufacturing certain asbestos products, paper pulp manufacture, production of chlorinated organic chemicals, and processes discharging chlorinated effluents.

The sewerage undertaker (Water Company) has a power to vary a trade effluent consent unilaterally by giving two months’ notice to the discharger and may use this power in order to enable it to meet the requirements imposed upon its sewage treatment works by the Regulator under the Water Resources Act 1991.

The Water Industry Act 1999 amends the 1991 Act and outlines the specification for water and sewerage charges in England and Wales and makes provision for the establishment of a water industry commissioner in Scotland. The Water Industry (Special Administration) Rules 2009 applies the Insolvency Act 1986 to water and sewerage suppliers in the event that they go into administration.

The Water Supply (Amendment to the Threshold Requirement) Regulations 2011 amend this Act so as to reduce the threshold level for water supply to specified premises from 50 megalitres to 5 megalitres. The threshold is the minimum quantity of water estimated to be supplied annually to any premises by a licensed water supplier. A licensed water supplier may not enter into an undertaking with a new customer to supply water to their premises unless the threshold requirement is satisfied.

The Water Industry (Financial Assistance) Act 2012 (covering England and Wales) enables the Secretary of State to provide financial assistance to water and sewage undertakers and other waste suppliers licensed under the WIA to secure a reduction in water and sewerage bills where desirable to do so.

Applicability

The organisation has two point source releases to foul sewer; the Detergent Line effluent treatment plant and the Anodising Line effluent treatment plant. The detergent effluent treatment tank also receives discharges from the cooling water system.

Both have discharge consents regulated by Water Company plc. Additionally, these releases are regulated by the Environment Agency through the company’s PPC permit. These discharges run to foul sewer before being treated offsite at a wastewater treatment works.  

The organisation reported that it is within the parameters set by both Water Company plc and the Environment Agency and that the effluent treatment tanks are fitted with continuous monitoring and are alarmed in the event of the releases being out of specification. Previous problems with pH levels were resolved by installing a dosing plant.

Related Aspects
Effluent Treatment Plant Effluent Treatment Plant Bulk Chemicals Bulk Chemicals

1.4.1  CLIMATE CHANGE LEVY (REGISTRATION AND MISCELLANEOUS PROVISIONS) REGULATIONS 2001, AS AMENDED

The Climate Change Levy is a tax applied to energy consumed by business and the public sector and is automatically added to energy bills.

Since April 2012, the Climate Change Levy (CCL) has been applied at the following rates to electricity, coal, natural gas and non transport related Liquefied Petroleum Gas (LPG). The Finance Act 2012 introduced the rates that will be applicable from 1 April 2013.

This cost is offset by a cut in employers’ National Insurance contributions, plus additional support for energy efficiency schemes and renewable sources of energy.

Climate Change Agreements (CCA) are available within certain industrial sectors. Participation in the sector scheme will result in a reduction in the levy by 90% in exchange for commitment to meet the sector negotiated energy or carbon reduction targets. Failure to meet targets would require the organisation to buy carbon credits to make up the shortfall, a situation that is potentially very expensive. 

Phase 2 of the CCA scheme will run from April 2013 to April 2023 and will be administered and regulated by the Environment Agency.

Amendments

The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 deal with treatment of exemptions for CHP plant and also extend levy exemptions to various recycling processes.

The Climate Change Agreements (Energy Intensive Installations) Regulations 2006 and the Climate Change Agreements (Eligible Facilities) Regulations 2012 expand the types of installations that may be covered by a climate change agreement to include other activities such as heat-treating metals. An eligible facility is where, during a 12 month period at least 70% of the reckonable energy supplied to the facility will be used within an installation (previously 90%). The Schedule to the 2012 Regulations lists the relevant processes and activities that are considered eligible. It also removes the energy intensive criteria.

The Climate Change Levy (General) (Amendment) Regulations 2007 replace half rate (50%) reductions for energy intensive non-PPC industries such as the horticultural sector with full reduced rate (80%) reductions, and removes to 2-month time limit on generators to report electricity generation from combined heat and power (CHP) for the purposes of obtaining Levy Exemption Certificates (LECs).

Finance Act Amendments:

• The Finance Act 2011 includes gas supplies in Northern Ireland in the levy. If the supply is treated as taking place before 1 April 2011, the levy is £0.00059 per kilowatt hour and if it is on or after that date, it is £0.00062 per kilowatt hour. It also allows the Treasury to suspend the exemption for supply for use in recycling processes where necessary.
• The Finance Act 2009 amends the Finance Act 2000 so that the Secretary of State may issue or vary a certificate specifying certain taxable commodities are ineligible for reduced rate under the Climate Change Levy (CCL). It is also amended to allow the Secretary of state to remove the reduced rate of the CCL where targets set by a climate change agreement (CCLA) have not been met. The amendments have effect where the certification period began on or after 1st April 2009. 

Climate Change Levy (General) Regulations 2001 amendments:

• A 2012 amendment (1) removes the CCL exemption for scrap metal recycling and introduces a lower rate of 20% for taxable commodities supplied for use in steel and aluminium recycling processes.
• A 2012 amendment (2) removes the Levy Exemption from electricity producted in CHP plants.
• A 2011 amendment removes the requirement for the recipient of excluded, exempt or reduced rate supplies to provide a copy of the supplier certificate to HM Revenue and Customs. The formula used in the case of excluded, exempt or reduced rate supplies to calculate the percentage of the supply on which the Climate Change Levy (CCL) is not due, has been amended. The saving in the CCL has been reduced from 80% to 65% from 2011. An announcement in the 2011 Budget said that this would return to 80% by 2013.
• A 2010 amendment increases the time limit for repayment from 3 to 4 years.

Other Legislation and Amendments:

• A 2011 amendment to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 removes lead from the list of metal recycling processes where a CCL exemption is granted.
• The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 removes the CCL exemption for taxable commodities supplied for use in steel and aluminium recycling processes.
• The Climate Change Levy (Combined Heat and Power Stations) Regulations 2005 and 2013 amendment allow supply of electricity generated in Good Quality CHP plants to be exempt from the CCL.

Guidance

• HMRC offer the following guidance documents: general; registering; CHP; relief and special treatment for taxable supplies; renewable electricity; and, penalties and interest.
• DECC has issued interim guidance before the publication of the new Environment Agency guidance, which can be found on the DECC's website. This includes a customer timeline from September 2012 to April 2013.

Applicability

The organisation has entered into a climate change levy agreement (CIA/F1234) within the Chemical Industries Association agreement. Monitoring data of its consumption and targets has revealed that to date, the organisation has achieved its agreed targets. Data was submitted in last December showing the company are in compliance with their milestone target and have ringfenced approximately 1000 tonnes of CO2.

Related Aspects
Lighting

INDIRECTLY APPLICABLE LEGISLATION
2.1  FINANCE ACT 1996, PART III: LANDFILL TAX, AS AMENDED

This legislation introduces a tax on waste sent to landfill. 

Landfill tax was introduced under Part III of the Finance Act 1996. All waste disposed to landfill is subject to tax based on its weight. Two rates are in place: one for inert wastes and one for non-inert wastes. HM Revenue and Customs administer the tax, which is reviewed annually as part of the Chancellor of the Exchequer’s Budget Statement. 

• Inert wastes are currently taxed at £2.50 a tonne (April 2013).  The Finance (No. 3) Act 2010 grants the Treasury powers to periodically publish criteria revising what constitutes inert or inactive waste. Article 2 of the Landfill Tax (Qualifying Material) Order 2011 specifies materials classed as inert wastes.
• Non-inert wastes are currently taxed at a rate of £72 a tonne (April 2013). This will  increase to £80 from 1 April 2014. The £8 per year ‘landfill tax escalator’ was introduced in the Finance Act 2009 and will continue to increase until at least 2014.

The Landfill Tax Regulations 1996 (As Amended) cover registration procedures, accounting arrangements and provisions for bodies undertaking work for the environment. Detailed information on weighing procedures, obtaining credits against tax charged on waste removed from landfill and credits on overall tax liability of operators are set out. Projects eligible for funding from landfill tax revenues are established.

The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 removed a previous exemption for tax on disposal of soils from contaminated land. Applications for new exemption certificates were declined from 1st December 2008.  This amendment is to be fully introduced by 1^st April 2012 to allow completion of current projects covered by a current exemption certificate.

The Landfill Tax (Amendment) Regulations 2009 revoke Part IX of The Landfill Tax Regulations 1996, relating to temporary disposal of material at a landfill site and introduce a requirement for operators to maintain records of activities and provide information to commissioners. “Information areas” are to be maintained for material not to be disposed of as waste. Operators must maintain records of these temporary storage areas to enable determination of taxable status of material. Information required includes weight and description of material deposited, intended and actual destination/use of material and the description of any such material sorted or removed.  The Landfill Tax (Amendment) Regulations 2009 also confer powers to HM Revenue and Customs, allowing them to set the format of the Landfill Tax Return Form for submission by operators.

The Landfill Tax (Amendment) Regulations 2009 and The Landfill Tax (Prescribed Landfill Site Activities) Regulations 2009 prescribe specific temporary uses of material at landfill sites eligible for landfill tax.  Temporary uses may be credited back if later used in site restoration. Schedule 60 of the Finance Act 2009 establishes the regulatory environment for taxation of prescribed activities and enables information requirements .

The Landfill Tax (Amendment) Regulations 2012 set the maximum credit a landfill site operator may claim against annual landfill tax liability, in respect of qualifying contributions made, as 5.6%.

The Landfill Tax (Qualifying Material) Order 2011 revokes the Landfill Tax (Qualifying Material) Order 1996 replacing the lists of qualifying material subject to the lower rate of landfill tax with a new list. The material listed is grouped under the following headings: Rocks and soils; ceramic or concrete materials; minerals; furnace slags; ash; low activity inorganic compounds; calcium sulphate; and calcium hydroxide and brine. The Landfill Tax (Qualifying Material) (Amendment) Order 2012 amends this Order so that bottom ash and fly ash from coal or petroleum coke combustion taken alone or added to biomass burnt with it have to be deposited in a cell containing no other waste at all in order to qualify for the reduced rate of landfill tax.

The Scotland Act 2012 amends the Finance Act 1996 in Scotland, so that the Landfill Tax becomes a devolved tax.

Applicability

Although not directly affected by the requirements of this legislation, the organisation disposes of much of the waste generated on site to landfill. They are therefore indirectly exposed to this tax via the rising costs charged by waste contractors of disposal to landfill.

The organisation should be aware of the implications of this tax and consider setting company waste minimisation targets in order to reduce both waste and associated financial burdens.

FORTHCOMING

3.1  ENVIRONMENTAL CRIME DIRECTIVE

The draft Directive requires member states to criminalise a wide range of environmental breaches where they have been committed "intentionally" or with "serious negligence". 

In most cases the unlawful activity must have caused, or be likely to cause, death, serious injury or substantial damage to the environment. These offences include:

• discharge, emission or introduction of materials or ionising radiation into air, soil or water;
• treatment, disposal, transport or storage of waste;
• operation of a plant in which a dangerous activity is carried out or dangerous substances are stored; and
• handling of hazardous radioactive substances.

Unlawful activities falling under the Directive must have been conducted in breach of EU or domestic environmental legislation. For some offences covered by the Directive, there is no need to demonstrate substantial damage to the environment or people:

• illegal shipment of waste for profit;
• handling of specimens of protected fauna and flora;
• deterioration of protected habitat; and
• unlawful trade in or use of ozone-depleting substances.

Maximum prison terms against individuals are likely to range between 5-10 years where the offence was committed intentionally and caused death or serious injury.

In the case of offences committed by "legal persons", such as companies, the Directive allows member states to apply criminal or non-criminal sanctions. These sanctions shall "not exclude" criminal proceedings against individual directors or managers who are "perpetrators, instigators or accessories to the offences". Fines up to €1.5 million are proposed where the offence was committed intentionally and caused death.

UPDATE: This Directive had to be implemented in December 2010. Waterman reviewed the status of its implementation in September 2011. No reference to this Directive being directly enacted into UK legislation was identified with the exception of the Water Supply (Water Quality) (Amendment) Regulations (Northern Ireland) 2009 and a reference from the Scottish Government stating that, with regard to waste crime..."It is the Government's view that the existing provisions of Scots law meet this requirement". It is interpreted that existing provisions with statutory legislation meet the requirements of the Environmental Crime Directive.

Applicability

The organisation should be aware of this proposed legislation and ensure that all staff are informed of their own responsibilities once it comes into force

3.2  INDUSTRIAL EMISSIONS DIRECTIVE

The Industrial Emissions Directive (2010/75/EU) has been introduced to consolidate and streamline existing Directives on various aspects of pollution prevention and control into one overarching Directive. The main changes relate to the inclusion of activities in permitting requirements, a strengthening of BAT applications and stricter emissions limits.

This Directive supersedes the Integrated Pollution Prevention and Control (IPPC) Directive (2008/1/EC). Member States have two years, beginning 6 January 2011, in which to apply the Industrial Emissions Directive (IED) in their national legislation. The IED consolidates six current Directives; these are: the Solvent Emissions Directive (1999/13/EC), the Waste Incineration Directive (2000/76/EC), the Large Combustion Plants Directive (2001/80/EC) and three Directives on the titanium dioxide industry (78/176/EEC, 82/883/EEC and 92/112/EEC). These Directives will be repealed as of 7 January 2014.

The structure of the IED is very similar to the IPPC Directive, but improvements have been made to the clarity of the text to avoid ambiguity. The key requirements set out in the IED include:

• Recovery of non-hazardous waste is now included in the scope of the IED, which is likely to mean that installations that currently have EPR waste permits, waste management licences or exemptions will need new permits;
• Preservation of wood products is now a prescribed activity under the IED meaning that existing Part B installations would become Part A and many without environmental permits would require them;
• Strengthening of the application of Best Available Techniques (BATs) by making controls described in BREF notes mandatory (this means little or no change in the UK, where regulators have already applied BATs in this way);
• Implementation of the mandatory application of the waste hierarchy as prescribed in the revised Waste Framework Directive (2008/98/EC), making it clear that affected installations will have to apply the hierarchy;
• Specified minimum frequency of inspections: higher-risk sites will be visited annually and low-risk sites will only require inspections every three years (again this will mean little or no change in the UK);
• Introduction of means by which regulators can assess environmental risk, such as the application of EMAS (eco-management and audit scheme) and compliance records;
• Emission limit values for nitrogen oxides, particulate matter and sulphur dioxide will be stricter from 2016 and limits on carbon monoxide will be introduced.

Many of the provisions strengthen those already set out in the IPPC Directive and therefore are already in force in UK law; for example, permitting, site remediation, monitoring of emissions and releases, inspections and provisions for BATs.

The IED will be transposed into UK law through amendments to existing legislation such as the Environmental Permitting Regulations for England and Wales and the PPC Regulations for Scotland.

Decision 2012/115/EU exempts combustion plants originally permitted before 27 November 2002 from complying with emission limits set down in the IED for the period 1 January 2016 to 30 June 2020. Such plants would be obligated under an emissions ceiling for NOx, SOx and dusts, which will be calculated and set out in the transitional plan.

Excluded plants include:

• Waste incineration and co-incineration plants;
• Two or more combustion plants sharing a common stack;
• Plants within refineries (whether operated by the refinery operator or not), firing low calorific gases from the gasification of refinery residues or the distillation and conversion residues from the refining of crude oil for own consumption, alone or with other fuels.

Establishment of BAT

A 2012 Decision sets the framework for BAT, which will lay down:

• conclusions on best available techniques;
• their description;
• information to assess their applicability;
• the emission levels associated with the best available techniques;
• associated monitoring;
• associated consumption levels; and
• where appropriate, relevant site remediation measures.

BAT documents will be used for set permit conditions.

OTHER REQUIREMENTS

4.1  ENVIRONMENT AGENCY MONITORING AND CERTIFICATION SCHEME (MCERTS)

MCERTS is the Environment Agency's monitoring certification scheme. it is designed to improve the quality of emissions monitoring data so ensuring regulatory compliance.

The scheme covers: the certification of instruments; the competency certification of personnel; and the accreditation of laboratories and on-site inspections.

Monitoring to MCERTs standards is commonly required for organisations obligated under the IPPC Directive (2008/1/EC) and Urban Wastewater Treatment Directive (91/271/EEC). Permits issued under the IPPC Directive will dictate whether monitoring is required, and if so, the frequency and type of monitoring and the substances to be detected. It is then best practice to undertake such monitoring using MCERTs certified equipment using MCERTs accredited personnel and laboratories.

MCERTS guidance is available for monitoring emissions to atmosphere and water, and for soil analysis. Guidance varies depending on the substance and type of monitoring and to which media. 

Operator Monitoring Assessment (OMA)

The Environment Agency may undertake an Operator Monitoring Assessment (OMA) audit to establish the quality of a company's monitoring regime. The audit typically entails interviews with relevant site personnel, inspections of monitoring locations and a review of appropriate documentation such as:

• Copies of monitoring procedures;
• Performance and validation data for methods used, for example, limits of detection including surrogate methods such as mass balances;
• Training records;
• Calibration and maintenance procedures and records; and
• equipment instruction manuals.

Applicability

As part of the environmental permit, the organisation has a requirement to report on NOx and CO emissions to air from the process boiler. The organisation must ensure that monitoring is undertaken to the appropriate MCERTS standard by a suitably qualified contractor.

Related Aspects
Process Boilers Process Boilers

4.2  POLLUTION PREVENTION GUIDELINES (PPGs)

Pollution Prevention Guidelines (PPGs) are jointly produced by the Environment Agency for England and Wales, the Environment and Heritage Service for Northern Ireland, and, the Scottish Environment Protection Agency.  

This guidance is issued as practical guidance to help companies implement measures to prevent pollution occurring in a number of different scenarios.  All guidance should be considered within the context of each individual site. PPGs are also issued with the following caveat from the Regulators: 

Following these guidelines doesn’t remove your responsibility to comply with the law and prevent pollution from your activities. Causing or allowing pollution is a criminal offence: compliance with this or any guidance isn’t a defence. You should make sure that the references to other sources of guidance are still current; use updated guidance if it exists.

• PPG 1 General guide to the prevention of pollution 
• PPG 2 Above ground oil storage tanks
• PPG 3 Use and design of oil separators in surface water drainage systems
• PPG 4 Treatment and disposal of sewage where no foul sewer is available 
• PPG 5 Works and maintenance in or near water 
• PPG 6 Working at construction and demolition sites
• PPG 7 Refuelling facilities
• PPG8 Safe storage and disposal of used oils
• PPG 13 Vehicle washing and cleaning 
• PPG18 Managing fire water and major spillages
• PPG20 Dewatering underground ducts and chambers
• PPG 21 Pollution incident response planning
• PPG22 Dealing with spills
• PPG26 Storage and handling of drums and intermediate bulk containers (IBCs)
• PPG27 Installation, decommissioning and removal of underground storage tanks
• PPG 28 Controlled Burn Tactics
• Oil separator manufacturers
• Food and drink manufacturing industry: environmental management toolkit
• British Marine Federation: environmental code of practice 

Note that the following PPGs have recently been withdrawn:

• PPG 10 Highway depots
• PPG 11 Industrial sites
• PPG 14 Marinas and crafts
• PPG 15 Retail shops
• PPG 16 Schools and other educational establishments
• PPG17 Dairies and other milk handling operations
• PPG 19 Garages and vehicle service centres
• PPG 23 Maintenance of structures over water
• PPG24 Stables, Kennels, Catteries

In England and Wales, you should use the Environment Agency's 'Is your site right?' checklist instead of these withdrawn PPGs.

Applicability

THe organisation should be review the PPGs and implement relevant guidance. The following PPGs are noted as being particularly relevant to activities on site:

• PPG 1 General guide to the prevention of pollution
• PPG 2 Above ground oil storage tanks
• PPG 3 Use and design of oil separators in surface water drainage systems
• PPG8 Safe storage and disposal of used oils
• PPG18 Managing fire water and major spillages
• PPG 21 Pollution incident response planning
• PPG26 Storage and handling of drums and intermediate bulk containers (IBCs)

Related Aspects
Flooding