Begonia Filgueira, FIEMA

This Practice Note outlines what the aggregates levy is, who is liable to pay it, what the meaning of a taxable aggregate is, what is exempt or non-taxable, what the rate of the aggregates levy is and whether reliefs apply. It also looks at when an aggregate is exploited, what registration requirements there are, how to account for the aggregates levy, record keeping requirements and interaction with landfill tax. Aggregates levy issues may arise when undertaking due diligence for the acquisition of a mining or quarrying business, or when advising a client on environmental tax obligations. It was originally produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note provides an overview of the EU Directive 2009/31/EC on carbon capture and storage (CCS), including the general principles and key elements, as well as its links to other legislative regimes.

This Practice Note covers the permitting requirements for carbon capture, usage and storage (CCUS) under the Energy Act 2008, Energy Act 2010, Energy Act 2011, the Energy Act 2023 and the Storage of Carbon Dioxide (Licensing etc) Regulations 2010, SI 2010/2221 which implemented (prior to Brexit) the Carbon Capture and Storage Directive 2009, Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide. It was produced in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note covers the permitting requirements for carbon capture, usage and storage (CCUS) under the Energy Act 2008, Energy Act 2010, Energy Act 2011 and the Storage of Carbon Dioxide (Licensing etc) Regulations 2010, SI 2010/2221 which implement the Carbon Capture and Storage Directive 2009, Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note provides an overview of the changes that have been made to planning legislation and policy for the development of carbon capture usage and storage (CCUS) facilities in order to implement the Carbon Capture and Storage Directive 2009 (Directive 2009/31/EC). It also includes policy developments relating to CCUS. It was produced in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note covers the classification system for chemical substances and mixtures under Regulation (EC) No 1272/2008 on Classification, Labelling and Packaging of Substances and Mixtures (CLP Regulation), including the definition of substance and mixture, the level of hazard under the CLP Regulation, impact of classification on the supply chain, who is responsible for classification, when classification is triggered, self-classification and harmonised classification, classification of mixtures, the weight of evidence approach, and who is responsible for receiving information. It was produced in partnership with Begonia Filgueira, Partner at Acuity Law and MD at ERIC Ltd. This Practice Note also links to related Brexit content and information on the position under the Northern Ireland Protocol.

This Practice Note covers the labelling requirements for chemical substances and mixtures under Regulation (EC) No 1272/2008 on Classification, Labelling and Packaging of Substances and Mixtures. It was produced in partnership with Begonia Filgueira, Partner at Acuity Law and MD at ERIC Ltd. This Practice Note also links to related Brexit content and information on the position under the Northern Ireland Protocol.

This Practice Note outlines the obligations of operators under the Environmental Damage Regime (EDR), including the duty to prevent environmental damage, the duty to prevent further environmental damage, the duty to immediately notify environmental damage to the appropriate authority and the duty to remediate environmental damage. It also covers emergency situations, enforcement, offences, penalties and appeals by an operator. It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note outlines the overlap of the environmental damage regime (EDR) with the environmental permitting regime (EPR) under the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), the contaminated land regime under the Environmental Protection Act 1990 (EPA 1990), Pt IIA (Part 2A), the unlawful deposit of waste regime under the EPA 1990, s 59, the anti-pollution works regime under the Water Resources Act 1991 (WRA 1991) and the National Planning Policy Framework (NPPF) and Planning Policy Wales with regards to contamination to land and harm to human health. This note is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note outlines potential liabilities under the environmental damage regime (EDR). It covers the scope of environmental damage liabilities, including who is liable, what harm is covered, exemptions, when liability is triggered, type of liability, standard of remediation, who is the relevant enforcement authority, whether there is a cap on liability, whether there is a time limit on enforcement action, whether third parties can request action and whether insurance is available. It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note covers the notices that the enforcing authority can serve under the Environmental Damage Regime (EDR) on an operator who may cause or who causes environmental damage. This includes notices to prevent damage or further damage, charging notices, remediation liability notices, remediation notices and appeals. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note explains what environmental damage means under the Environmental Liability Directive 2004/35/EC and implementing regulations. It focuses on land damage, damage to surface water, groundwater damage, damage to marine waters, damage to species and habitats and damage to sites of special scientific interest (SSSIs). It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note covers the process for determining whether or not the environmental damage regime (EDR) applies, which includes considering the time, scope, location and nature of the activities involved. It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note looks at the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), SI 2016/1154 which implement in England and Wales, Chapter V of the Industrial Emissions Directive 2010/75/EU (IED), which aims to reduce, control and monitor the emission limit value of volatile organic compounds (VOCs). It focuses on special provisions for installations and activities using organic solvents, processes, activities and environmental permitting (EP) requirements for solvent emissions activities. EP requirements include emissions limits, Best Available Technique (BAT), monitoring of VOC emissions, compliance with emission limit values and a solvent management plan. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note looks at the implementation in England and Wales of the Mining Waste Directive 2006/21/EC through the Environmental Permitting (England and Wales) Regulations 2016, SI 2016/1154. It focuses on mining waste operations and facilities, exclusions from the scope of the Mining Waste Directive, obligations depending on the type of waste, general obligations, environmental permitting, major accident prevention, closure and aftercare, inspection and financial guarantees. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note looks at the objectives and principles of radioactive substances regulation, including justification, protecting wildlife and best available technique (BAT) and requirements under Environmental Permitting (England and Wales) Regulations 2016, SI 2016/1154 for radioactive substance activities. It focuses on the definition of a radioactive substance activity and radioactive materials and waste, considers exemptions and provides guidance for applications for environmental permits for radioactive substance activities.

This Practice Note looks at the implementation in England and Wales of Chapter IV of the Industrial Emissions Directive 2010/75/EU in relation to small waste incineration activities through the Environmental Permitting (England and Wales) Regulations 2016, SI 2016/1154. It focuses on waste incineration and co-incineration and limits for small waste incineration plants. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note covers the classification system for chemical substances and mixtures under Regulation (EC) No 1272/2008 on classification, labelling and packaging of substances and mixtures, as amended in 2024 pursuant to Regulation (EU) 2024/2865 (the EU CLP Regulation). This Practice Note details the key classification obligations, the application of hazard classes and hazard criteria, who is responsible for classification, the different procedures for self-classification and harmonised classification, the impact of classification on the supply chain, and the submission of information on hazardous mixtures to poison centres.

This Practice Note covers the labelling requirements for chemical substances and mixtures under Regulation (EC) No 1272/2008 on classification, labelling and packaging of substances and mixtures, as amended in 2024 pursuant to Regulation (EU) 2024/2865 (the EU CLP Regulation). It details the key labelling obligations, available derogations and exemptions, who is responsible for labelling, general labelling requirements, an explanation of mandatory labelling elements (including product identifiers, hazard pictograms, signal words, hazard statements, precautionary statements, and supplemental information), and provisions introduced in 2024 on voluntary digital labelling and labelling rules applicable to online distance sales and refill stations.

This Practice Note covers the application procedure for hazardous waste registration under the Hazardous Waste (Wales) Regulations 2005, SI 2005/1806. The Hazardous Waste (England and Wales) (Amendment) Regulations 2016, SI 2016/336 revoked Part 5 of the Hazardous Waste (England and Wales) Regulations 2005, SI 2005/894, which removed the requirement for any premise in England, which produced or had removed hazardous waste, to register with the Environment Agency. It was produced in partnership with Begonia Filgueira of Acuity Legal.