Angus Evers

In March 2014, the Construction Industry Research and Information Association (CIRIA) issued new guidance for the management of risks associated with the presence of asbestos in soils and made ground. This Practice Note explains the background to the CIRIA report and summarises the main features of the guidance. It also highlights that the Control of Asbestos Regulations 2012, SI 2012/632 (CAR 2012) also applies to asbestos in soils. In July 2016, Contaminated Land: Applications in Real Environments (CL:AIRE) and the Joint Industry Working Group (JIWG) issued further industry guidance on the application of CAR 2012 to asbestos in soil and construction and demolition materials and this is also explained in the Practice Note.

This Practice Note focuses on the Climate Change Agreement (CCA) scheme, including what the CCA scheme is, who administers the CCA scheme, the facilities covered by the CCA scheme, the available Climate Change Levy (CCL) discount, how a CCA is entered into, requirements once a CCA is entered into, how to claim relief from CCL and applicable penalties. It also covers the overlap with the EU Emissions Trading System (EU ETS) and the UK Emissions Trading Scheme (UK ETS).

This Practice Note outlines the requirements for compliance with the climate change levy (CCL) under the Finance Act 2000 and associated regulations, including looking at taxable supplies, taxable commodities, carbon price support, registration requirements, exemptions, cost of the CCL, consequences of evasion, tax supply or tax point, the relevant accounting period, record keeping and VAT and the CCL.

This Practice Note has been archived is not maintained. It sets out how the CRC Energy Efficiency Scheme applies to different corporate structures, including groups, joint ventures, overseas parents, private finance initiatives (PFI)/public private partnerships (PPP), private equity funds, trusts and franchises. It also sets out the rules relating to disaggregation and the changes to an organisation’s structure which need to be notified, known as designated changes.

This Practice Note has been archived is not maintained. It highlights some of the key issues under the CRC Energy Efficiency Scheme (CRC Scheme) that should be borne in mind when conducting or advising on corporate transactions. These include qualification for the CRC Scheme, participant equivalents, joint and several liability, disaggregation, CRC Scheme reporting obligations, overseas parents, cash flow and accounting issues, director’s duties, issues to consider on acquisitions and disposals and designated changes occurring other than by acquisitions and disposals.

This Practice Note considers the landfill disposals tax in Wales, providing details on the legislation underpinning this tax, such as the Landfill Disposals Tax (Wales) Act 2017. It focuses on who must pay landfill disposals tax, what an authorised landfill site in Wales is, what materials qualify for landfill disposals tax, what exemptions and reliefs are available and the rates for landfill disposals tax. It also looks at some of the registration requirements that must be made to the Welsh Revenue Authority, accounting requirements, relevant record keeping obligations and how to claim a customer insolvency credit.

This Practice Note considers the landfill tax regime in England and Northern Ireland. It covers what the landfill tax is, who is liable to pay it, what a landfill site is and what materials qualify for landfill tax. It also covers exemptions from landfill tax, rates of landfill tax (both lower and standard), as well as penalties for wrongdoing. In addition, the Practice Note provides details on registration, accounting, record keeping, landfill tax credits and developments.

This Practice Note provides details on Scottish landfill tax, administered by Revenue Scotland with support from the Scottish Environment Protection Agency (SEPA). It focuses on who is liable to pay Scottish landfill tax, what a landfill site is in Scotland, what materials qualify for Scottish landfill tax, what exemptions are available and what the rates for Scottish landfill tax are. It also considers registration, accounting and record keeping requirements, as well as the applicability of landfill tax credits.

This Practice Note provides guidance on the Office for Environmental Protection (OEP), a body established by the Environment Act 2021 to monitor and enforce compliance with environmental law by public authorities. In particular, it covers the OEP’s composition, objectives and strategy, functions and jurisdiction.

This Practice Note sets out a brief analysis of important reported cases from the domestic courts under the Transfrontier Shipment of Waste Regulations 2007, SI 2007/1711 (TFSR). The cases include: R v Ideal Waste Paper Co Ltd [2011] EWCA Crim 3237, R v KV [2011] EWCA Crim 2342, R v Ezeemo [2012] EWCA Crim 2064, R v Biffa Waste Services Ltd and R (on the application of New Earth Solutions (West) Ltd) v Environment Agency. They deal with classification, scope and strict liability under the TFSR. This Practice Note also considers significant cases from the Court of Justice of the European Union under the EU Waste Shipment Regulation 1013/2006, including: Beside BV v Minister van Volkshuisvesting, Ruimtelijke Ordening en Milieubeheer Case C-192/96, EU-Wood-Trading GmbH v Sonderabfall-Management-Gesellschaft Rheinland-Pflaz mbH (Case C-277/02), Omni Metal Service C259/05, Inteseroh Scrap and Metal Trading GmbH v Sonderabfall-Management-Gesellschaft Rheinland-Pfalz mbH (SAM) C1/11, Nutrivet D.O.O.E.L. v Országos Környezetvédelmi és Természetvédelmi Fofelügyeloség (2016) C-69/15 and Case C-679/17 Container Schiffahrts-GmbH and Co. KG Ms 'MSC Flaminia' v Land Niedersachsen. It was produced in partnership with Angus Evers of Shoosmiths LLP. This Practice Note also links to related Brexit content.

This Practice Note sets out the offences created by the Transfrontier Shipment of Waste Regulations 2007,SI 2007/1711, the way in which these offences are enforced and the possible penalties upon prosecution. This Practice Note also links to related Brexit content, such as International Waste Shipments (Amendment) (EU Exit) Regulations 2019, SI 2019/590 and relevant government guidance on importing and exporting waste from 1 January 2021. It also outlines powers introduced under the Environment Act 2021 to make further regulations relating to the regulation of imports and exports of waste, and the transit of waste for export, the enforcement thereof and the power to regulate on applicable penalties and civil sanctions.

This Practice Note covers the legislative and policy framework for shipments of waste to and from the UK under Assimilated Regulation (EC) No 1013/2006 on shipments of waste and the Transfrontier Shipment of Waste Regulations 2007, SI 2007/1711, together with the UK plan for shipments of waste. It provides a guide to determining applicable waste controls, exporting under green list waste controls or exporting under notification controls, and covers rules applicable in particular circumstances, and practical information about competent authorities and enforcement. This Practice Note also links to related Brexit content, including International Waste Shipments (Amendment) (EU Exit) Regulations 2019, SI 2019/590 and relevant government guidance on importing and exporting waste, and the Transfrontier Shipment of Radioactive Waste and Spent Fuel (Amendment) (EU Exit) Regulations 2020, which implement the Northern Ireland Protocol (now known as the Windsor Framework). Finally, it outlines powers introduced under the Environment Act 2021 to make further regulations relating to the import and export of waste, and the proposals for reform of the waste carrier, broker and dealer system to a system of waste permits and the digitalisation of waste transfer records.

This Practice Note explains what waste exemptions are, the activities they can be used for, the general and specific conditions that apply to them, and the sanctions for non-compliance with those conditions. It was produced in partnership with Angus Evers of Shoosmiths LLP. This Practice Note also links to related Brexit content.

This Practice Note provides guidance on the legal controls around waste incineration. The Practice Note includes details on the regulators for waste incineration processes and the process for regulating waste incineration. It covers the environmental permitting regime controls for waste incineration regulated facilities which includes ‘installations’, ‘waste operations’ and ‘small waste incineration plant’ and includes relevant exemptions. The Practice Note also covers other controls under the Clean Air Act 1993 for smoke resulting from unlawful waste incineration activities and statutory nuisance.