What is the plastic packaging tax?
The Plastic Packaging Tax is a tool that is implemented by the HM Revenue and Costumes that encourages the use of recycled material in plastic packaging. Overall, the aim is to create a positive impact on the natural environment by reducing the processes of landfill and the incineration of plastics.
From 1 April 2022, certain plastic packaging material manufactured in and imported to the UK would be taxable. Would your business be affected?
Firstly, are you a manufacturer or importer of 10 or more metric tonnes of plastic packaging over a 12-month period? Does your business produce or import any plastic packaging that contains less than 30% of recycled plastic? If the answers to these questions are ‘yes,’ then you are liable to pay the tax.
Though the criteria seem straightforward, there are a few yet important details that should be noted. For example, manufacturers and importers of less than 10 tonnes of plastic packaging a year would be exempted from paying the tax but would still need to keep records. These records are expected to be simple and only serve to prove that your business falls under 10 tonnes of plastic packaging a year.
Also, if the plastic packaging you import or manufacture contains more than 30% recycled plastic, you will still need to register if you import or manufacture over 10 tonnes of plastic packaging annually.
This tax also applies to imported packaging which already contains goods such as drinks. In this case, the tax only applies to the actual plastic packaging. How to prepare your business
It is also important to note that the Finance Act 2021 is the primary legislation that has introduced the tax and associated duties, however further regulations are expected to provide more detail on the duties in the coming months, which we will notify you of as they are published.
It is important to know that your business may be exempt from the tax if the plastic packaging contains:
transport packaging;
Medical packaging;
Packaging that are used for rail, road, ships and air containers; and
Materials that are permanently designated for use other than packaging.
For now, if you are certain that the Plastic Packaging Tax applies to you and that this tax has a significant impact on your business, you may consider if any changes could be done to reduce the impact. For example, is it possible to increase the recycled content of the plastic packaging to over 30%? Is sourcing alternative products an option? Ideally, you should start asking these questions now.
As you will likely know by now, 100% of profits generated by our business go directly to our parent company & charity Newground Together.
In 2020/21, your support has directly contributed to a donation of £734,000 to Newground Together. With the additional contribution of £300,000 from other sources, we’re extremely pleased to announce over £1.1 million has been donated to our charity this year.
This has set Newground Together well on its way to achieving its goal to empower people to create sustainable communities that are connected, resilient, healthy and prosperous and achieve our ambition; better lives, and opportunities for our communities.
Through the pandemic, the work of the charity has been more vital than ever before. Here is just a small selection of the many things we’ve achieved with your financial support throughout 2020/21.
5,522 meals provided to the community.
Over 2,200 hours of crisis support for young people.
2,012 emergency fuel vouchers distributed (£80,559 total value)
195 young people supported with employment, education & training.
182 people supported into jobs across all our employment programmes.236 outdoor activity sessions.
So what next?
In 2021/22, Newground Together aims to develop and grow activities that have a positive social impact. The key focus areas are as follows:
To support people into employment or enhance their position in work.
To engage people in the natural environment.
To make the neighbourhood where we operate better places to live.
Jurisdiction:UK
Commencement: 20th April 2021
Amends:
GB Retained: Regulation (EU) 2019/2072 establishing uniform conditions for the implementation of Regulation (EU) 2016/2031 as regards protective measures against pests of plants
The Plant Health (Fees) (Forestry) (England and Scotland) Regulations 2015 (SI 2015/350)
GB Retained: Regulation (EU) 2016/2031 on protective measures against pests of plants
Amendment GB Retained: Regulation (EU) 2019/2072 establishing uniform conditions for the implementation of Regulation (EU) 2016/203
A range of minor deficiencies in this retained EU legislation are corrected. These are deficiencies that were not accounted for in the previous amendments but that prevent the uniform conditions needed to adequately implement Regulation (EU) 2016/2031 on protective measures against pests of plants. The deficiencies corrected include:
a range minor wording errors;
changes to the list of protected zones;
changes to the list of Union quarantine pests;
changes to the list of Union regulated non-quarantine pests and specific plants for planting;
changes to the list of plants, plant products and other objects whose introduction is prohibited or require special requirements;
changes to the list of plants, plant products and other objects in protected zones and their special requirements;
changes to the list of plants, plant products and other objects subject to phytosanitary certificates; and
changes to the list of plants, plant products and other objects for which a plant passport is required for movement within the Union territory.
Minor wording changes are also made to Regulation (EU) 2020/1217 on a derogation from Implementing Regulation (EU) 2019/2072 concerning dwarfed plants(which also amends this Regulation) to ensure required uniform conditions are met. The Plant Health (Fees) (Forestry) (England and Scotland) Regulations 2015 (SI 2015/350)
Requirements are established (in the Annex) for the minimum frequency of physical checks and identity checks of consignments of certain plants, plant products and other objects that enter Great Britain from EU Member States, Liechtenstein or Switzerland. GB Retained: Regulation (EU) 2016/2031 on protective measures against pests of plants
A minor technical change is made to correct a wording error. There are no changes to duties.
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Jurisdiction:UK
Commencement: 19th May 2021
Amends: The Greenhouse Gas Emissions Trading Scheme Auctioning Regulations 2021 (SI 2021/484) Mini Summary
The UK Emissions Trading Scheme (UK ETS) implements the principals of emissions trading by allocating and trading greenhouse gas (GHG) emissions allowances to participants of the scheme. These Regulations set out the legal framework to allow auctioning of emissions allowances.
Amendment
If a bidder has someone who is acting on behalf of themselves (a bidder representative), this representative no longer has to be established in the United Kingdom.
The calculation of the annual volume of allowances in accordance with regulation 9 (Annual volumes of allowances), can now be a reason for the modification or adjustment of the auction calendar.
Clarifications are made throughout the Schedule to change VAT references to United Kingdom VAT. Updates are also made to the definitions within the Regulations.
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Jurisdiction:GB
Commencement: 15th June 2021
Amends: Regulation (EC) 166/2006 on the establishment of a European Pollutant Release and Transfer Register Mini Summary
Regulation (EC) 166/2006 on the establishment of a European Pollutant Release and Transfer Register (E-PRTR) is established in the form of a publicly accessible electronic database, containing information on pollutant releases to air, water and land, etc. Operators of regulated industries must report their releases and transfers to the European Commission.
Amendment
Article 8 (Releases from diffuse sources) is amended to allow the European Commission to adopt delegated acts* in accordance with Article 18a, in order to initiate reporting on releases of relevant pollutants, where there is no data on the releases from diffuse sources**.
*Once an EU law is passed, it can be necessary to update it to reflect developments in a particular sector or to ensure that it is implemented properly. Parliament and Council can authorise the Commission to adopt delegated or implementing acts, respectively, in order to do this.
**Diffuse sources are the sources from which pollutants may be released to land, air or water, that have no specific point of discharge (e.g a pipe or chimney).
Article 18 is substituted and now allows the Secretary of State to amend Annex 2 (a register of 91 listed pollutants), only for specified purposes including scientific or technical progress.
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Jurisdiction:UK
Commencement: 1st July 2021
Amends: The Climate Change Levy (General) Regulations 2001 (SI 2001/838) Mini Summary
The Climate Change Levy (General) Regulations 2001 (SI 2001/838) lay down details on, who the Climate Change Levy (CCL) applies to, what is taxable, who is exempt as well as registering, returns and tax credits. These Regulations provide legislation for the payment and record keeping of CCL, and echo those in force for other taxes and duties administered by Customs and Excise.
Amendment
The definition of the Combined Heat and Power Quality Assurance (CHPQA) Standard in The Climate Change Levy (General) Regulations 2001 is updated to introduce Issue 8 of the CHPQA Standard from 1st July 2021 until 28th May 2022.
Issue 8 of the CHPQA Standard is a temporary easement to reduce the financial impact of Coronavirus (COVID-19) on Combined Heat and Power (CHP) Scheme operators and to allow continuity of support under the CHPQA Programme for the 2021 certification process.
The temporary easement will allow Schemes to be recertified in 2021 where Scheme operators can provide appropriate evidence of the impact that lockdowns and other COVID-19 restrictions have had on the operation of their Schemes.
References to the CHPQA Standard Issue 7 are also updated to ensure CHP installations that are not subject to the temporary measures under Issue 8, are certified under Issue 7 and will be eligible for Climate Change Levy (CCL) reliefs.
At the end of 28th May 2022, Issue 7 of the CHPQA Standard will apply for all CHP installations.
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Jurisdiction:England, Scotland
Commencement: 15th July 2021
Amends: The Plant Health (Fees) (Forestry) (England and Scotland) Regulations 2015 (SI 2015/350) Mini Summary
The Regulations implement fees that will be charged for:
Inspections relating to authorisations to issue plant passports under the Plant Health (Forestry) Order 2005. See Schedule 1.
Applications and inspections relating to licences under that Order. See Schedule 2.
Plant health checks (physical inspections) on certain wood, wood products and bark imported from third countries (“controlled consignments”). See Schedule 3 and Regulation 3(5).
Documentary checks and identity checks on controlled consignments. See Schedule 4.
Conducting or monitoring remedial work on controlled consignments. See Schedule 5.
Schedule 3A in the 2006 Regulations (inserted by the 2008 amendment) set out reduced frequency of inspection fees for plant health checks of Canadian maple wood. This reduced frequency of inspections no longer applies and such consignments are no longer eligible for reduced rate fees. All other fees remain the same as they were in the now revoked The Plant Health (Fees) (Forestry) Regulations 2006(SI 2006/2697) as amended.
Amendment
The fees for service in relation to plant passport authorities and applications for phytosanitary certificates (including those for re-export), are increased. This is to aid further cost recovery towards services for export certification to third countries and for inspections in connection with a plant passport authority provided in England.
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Coordinated by Spring North, the ‘Get Stuck In’ clubs were part of the Department for Education’s Holiday Activities and Food programme to support families in need through healthy and nutritious meals and organised activities.
With more than 20,000 children living in food poverty in Blackburn with Darwen, these holiday clubs provide an essential lifeline for families.
As part of Newground Togethers’ commitment to make life better in our communities, we felt it fitting to “Get Stuck In” with this project. Together with the help of other local groups, in total, the program delivered 33,000 meals and over 400 hours of activities for children aged 4-16 years.
Adam Doyle, Community Programmes Manager at Newground Together, said: “The initiative was invaluable in allowing young people to reconnect with each other in a safe environment ahead of returning to school, which was a daunting prospect for many after such a long pause.
“The feedback we have received from parents confirms there is a real need for these kinds of programmes. One mum reported that her son had completely changed his habits as a result. During lockdown, he had become very lethargic and got into the pattern of staying up late and sleeping in but the programme inspired him to get up especially early because he was so excited and didn’t want to miss out. He also became a lot more talkative, chatting about the people he met and what they had been up to.
“The team also reported some remarkable changes in the young people they engaged with. One girl with autism refused to show her face on Zoom because she was so nervous but by the end of the session she was running around the house doing a scavenger hunt.”
Following on from this initiative, Newground Together has teamed up with Barnardo’s to help children, young people and families in Blackburn with Darwen and Calderdale cope with the Covid-19 crisis.
As always The Compliance People is committed to donating 100% of all our profits to our charity Newground Together.
The long-awaited Environment Bill has finally been passed, 2 years from its initial introduction into Parliament in 2019. The Environment Act 2021 (published on 15th November 2021) outlines measures to address specific areas (waste and resource efficiency, air quality, the recall of products, water, nature and biodiversity) to achieve the Government’s 25-year environmental plan of enhancing and protecting natural landscapes and habitats in England. Why is it needed?
The Environment Act 2021 is in place to cover ‘the gap’ created by the UK’s departure from the EU and subsequent leaving behind of environmental protections put in place by the EU. The Act intends to ensure there are effective environmental protections in place and make sure accountability is embedded within UK environmental law going forward.
The Bill was first introduced to Parliament in October 2019, however its passage through the House of Commons was delayed by Covid-19. With the Bill now passed and made into law as the Environment Act 2021, the aim of meeting the Government’s 25-year environmental plan can begin. What is it doing?
The Environment Act implements key provisions intended to maintain environmental standards, as well as improve air and water quality, tackle waste, increase recycling, halt the decline of species, and improve the natural environment.
Key provisions in the Act
The Office for Environmental Protection (a green ‘watchdog’) was established as a new independent public body to monitor and report on environmental law, and advise the Government on environmental matters.
Requirement on Ministers to make a statement to Parliament regarding new primary legislation addressing environmental protection.
Requirement for all new developments to deliver a 10% increase in biodiversity (Net Biodiversity Gains) as managed through the creation of a register.
The introduction of several duties on water companies which require data and monitoring of water quality near storm overflows and sewage disposal works.
New restrictions on the use of forest risk commodities in commercial activities.
Bans/charges for selected single-use plastic items including cutlery and polystyrene cups.
Requirements for the Secretary of State for DEFRA, to set long-term legally binding targets on air quality, biodiversity, water, resource efficiency and waste reduction within the UK, by late 2022.
The introduction of Local Nature Recovery Strategies (LNRSs) led by a responsible authority in each area.
The introduction of a new Species Conservation Strategy, protecting the future of ‘at risk’ species.
The introduction of the 5 principles to which organisations must have regard:
Integration (environmental protection should be integrated into the making of policies);
Prevention (preventative action should be taken to avert environmental damage);
Precautionary (a precautionary approach should be taken to avoid the possibility of environmental harm);
Rectification At Source (where possible any environmental harm should be rectified at source); and
Polluter Pays (the person(s) who causes the harm must suffer the financial penalty both in terms of mitigation and compensation).
The Environment Act 2021 does not revoke or replace the Environment Act 1995, but it does make amendments to strengthen and enforce adoption of the environmental provisions. What to do next
The Environment Act 2021 summary is currently being written for Legislation Update Service and will be uploaded soon.
Millions of viewers were left stunned and anxious when Christian Eriksen collapsed on the pitch in this year’s Euro 2020 games from a sudden cardiac arrest. Thankfully the immediate action from medical professionals and the use of a defibrillator helped to pull Eriksen back from the brink. In this article, The Compliance People Consultant Dave Almond looks at the merits of workplace defibrillators.
There are approximately 30,000 out-of-hospital cardiac arrests (OHCA) a year within the UK. However, the survival rate is currently low, with only 10% of victims surviving an OHCA. Yet, research has shown that deploying a defibrillator within 3–5 minutes of collapse can produce survival rates as high as 50–70%. Not surprisingly, because of this increase in survival rate, defibrillators, which are officially known as AEDs, are now included within First Aid courses as standard. But what is an AED?
An AED (automated external defibrillator) is an easy-to-use device which guides the user on exactly how to operate it and what to do, usually with verbal spoken commands. AEDs were designed so the user does not require training.
When a person is unconscious, unresponsive and not breathing, they are likely in cardiac arrest. The heart is no longer pumping blood to the brain and you must act immediately.
In these cases, an AED is used to shock the heart back into a normal rhythm. Crucially, the AED can detect the heart’s electrical impulses or lack of, and it will only instruct the user to deliver a shock if required, ensuring the administering user cannot cause further harm.
The chain of survival
Before we look at AEDs in the workplace, it is essential to see how they fit into what is known as the chain of survival.
When someone suffers a sudden cardiac arrest outside a hospital environment, such as at work, there are four key interrelated steps which, if delivered effectively and in sequence, maximise the chances of survival:
Early recognition and calling for help (calling for an ambulance and cardiopulmonary resuscitation (CPR)).
Early CPR from a bystander (in the workplace this is likely to be a first aider).
Early defibrillation to restart the heart.
Early advanced life support and standardised post-resuscitation care.
For every minute delay in the use of a defibrillator, the chances of survival for the person fall by 10%.
The Nuffield Trust says the average response time for a Category 1 (‘life-threatening’, which includes cardiac arrest) ambulance response in England was 8 minutes and 7 seconds in March 2020. If you wait for the ambulance to arrive, essential opportunities to maintain life may have been missed. – This is a significant factor in why more employers are introducing AEDs.
AEDs at work – what are the legal requirements?
While there are no legal requirements to provide AEDs at work and no specific regulations which cover the provision or use of AEDs at work, The Health and Safety (First-Aid) Regulations 1981 require employers to provide equipment and facilities which are adequate and appropriate in the circumstances for enabling first-aid to be rendered to their employees if they are injured or become ill at work. This includes the provision of trained first aiders.
An employer can demonstrate that first aid provision is adequate and appropriate through a first aid needs assessment. This will identify the first aid risks and what is needed to manage them (e.g. enough trained first aiders, first aid kits and equipment in suitable locations, etc.).
The assessment should include factors such as:
The size of the site.
The number of people on-site.
The health and safety risks (e.g. hazardous substances, machinery, etc.) on-site.
Operating hours.
It should also consider the health of people on site. For example, are there staff with heart conditions within the workforce and, if so, how many are there?
Furthermore, a company should consider the geographical site location or any site access issues that may present increased journey times for an ambulance arriving there.
Resuscitation Council UK suggests it would be a flaw to use the close proximity of an ambulance station as justification not to have an AED. With ambulances being deployed to areas where they are needed, indicating ambulances may be a significant distance from the ambulance station and, consequently, the employer.
If there are staff at potential risk of cardiac arrest, then the risk of death from a cardiac arrest is very high; this should therefore require further action from the assessment.
According to the Health and Safety Executive (HSE), where the needs assessment identifies the need for an AED in the workplace, The Provision and Use of Work Equipment Regulations 1998 (commonly known as PUWER) will apply. This requires the employer to provide information and written instructions on how to use the AED.
Useful guidance on how to assess whether your company needs an AED is provided by Resuscitation Council UK.
If you need more help, why not get in touch with us? – Our professional team of consultants offer independent, periodic compliance evaluations for both environment and health & safety.
