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Jurisdiction: United Kingdom
Commencement: 24th January 2022
Amends: The Environment Act 2021
Amendment
Various sections of the Environment Act 2021 (‘the Act’) are brought into force throughout 2022.
Large sections of the Act are bought into force on 24th January 2022, including:
The full list of sections bought into force on 24th January 2022 can be found in regulation 2.
Section 21 of the Act, which reports on international environmental protection legislation, comes into force on 1st April 2022.
Sections of the Act relating to air quality come into force on 1st May 2022. The list of specific sections relating to air quality are listed in regulation 4.
Part 7 of the Act on conservation covenants and its related schedules are bought into force on 30th September 2022.
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Created to provide all roles within your organisation with a fundamental level of environmental awareness, this course is designed to provide a basic understanding of the key environmental impacts relevant to UK businesses. The course will also help attendees reflect on how these issues apply to their organisation, and how they can be managed.
This is a half-day course, which will answer the following questions:
The course is designed to be delivered remotely, so it can be easily fitted into your busy schedule.
We’re also offering bulk discounts on multiple sign-ups!
Jurisdiction: UK
Commencement: 17th November 2021
Amends: New Legislation
This Environment Act 2021has two main functions:
1. To give a legal framework for environmental governance in the UK.
2. To bring in measures for improvement of the environment in relation to waste, resource efficiency, air quality, water, nature and biodiversity, and conservation.
The vast majority of this Act does not make any immediate changes for organisations other than regulators. Changes to duties for businesses and other organisations are expected in subsequent legislation made under this Act.
The first part of the Act puts duties on the Government in relation to environmental governance. This includes requiring the Government to:
The Department of Agriculture, Environment and Rural Affairs (DAERA) in Northern Ireland is required to make an Environmental Improvement Plan in line with the requirements in Schedule 2.
It also establishes a new body, the Office for Environmental Protection (OEP).
The OEP’s function is to hold the Government to account on environmental legislation and its Environmental Improvement Plan. It was determined to be required following the UK leaving the EU which previously held the UK Government to account on environmental issues. The OEP’s principal objective is to contribute to environmental protection and improvement of the natural environment. The OEP must act objectively and impartially.
Full details regarding the OEP and its duties can be found in Chapter 2 and Schedule 1 of the Act. More can also be learnt about the OEP via its website.
The OEP only covers England currently.The OEP may exercise its functions in Northern Ireland, subject to the approval of the Northern Ireland Assembly. A decision is awaited regarding this. The OEP’s intended function in Northern Ireland is given in Schedule 3.
The Act applies across the UK; however, parts of it only apply in one or more jurisdiction. Reference has been made to this throughout the summary.
Any proposed environmental law that is introduced into the House of Parliament must be accompanied by a statement confirming that the Minister in charge of it believes the proposed law will not reduce the level of protection given by any existing environmental law. This does not apply to planning law, unless it is specifically environmental, e.g. environmental impact assessments (EIAs).
The Secretary of State is required to make a report every 2 years on the significant developments in international environmental protection legislation.
Part 3 of the Act relates to waste and resource efficiency.
Producer responsibility
The relevant Ministers in England, Wales, Scotland or DAERA in Northern Ireland may make regulations about producer responsibility obligations. Such regulations could be made to prevent a product or material becoming waste, reduce the amount of a product or material that becomes waste, or sustain a minimum level of reuse, redistribution, recovery or recycling of products or materials. Further detail on this can be found in Schedule 4.
Regulations can also be made that require payments from those involved in the manufacturing, processing, distributing or supplying of specific products or materials to contribute to the disposal costs of those products or materials. Requirements about what these regulations must or may include is given in Schedule 5.
Manufacturers and producers may also be required through subsequent legislation to provide information about the resource efficiency of their products. Detail of what may be required is given in Schedule 6. Schedule 7 gives detail on what regulations may require in relation to durability, reparability and recyclability of products.
Deposit schemes
The relevant Ministers in England or Wales, or DAERA in Northern Ireland may make regulations about deposit schemes. These may require a person supplied with an item to pay a deposit which is refunded when that item is collected (e.g. a deposit paid on a drinks bottle that is refunded when the drink is consumed and the bottle returned). Schedule 8 gives detail on these schemes.
Single use items
The relevant Ministers in England or Wales, or DAERA in Northern Ireland may make regulations requiring sellers of goods or services to charge for single use items. The goods this will apply to and how it will operate will be specified in subsequent legislation. Schedule 9 gives detail on charges for single use items.
Separation of waste
Measures are introduced regarding the separation of waste in England. These are made through amendments to the Environmental Protection Act 1990. Details of the changes can be seen in the Updates section of the 1990 Act.
Waste tracking
The Act allows for future regulations to be made, to introduce an electronic waste tracking system. The system may require information about waste to be entered onto an electronic system by waste controllers (e.g. anyone who imports, produces, keeps, treats, manages or disposes of waste), or waste regulation authorities (e.g. the Environment Agency) about the processing, movement or transfer of waste. These changes are made through amendments to the Environmental Protection Act 1990, or for Northern Ireland, via The Waste and Contaminated Land (Northern Ireland) Order 1997.
Hazardous waste
The Environmental Protection Act 1990 is also amended to allow further regulations to be made to strengthen restrictions regarding hazardous waste for England and Wales. Equivalent regulations may be made for Northern Ireland under The Waste and Contaminated Land (Northern Ireland) Order 1997.
Import and export of waste
The Environmental Protection Act 1990 is also amended to allow further regulations to be made in order to prohibit or restrict waste imports and exports.
Charging schemes
Changes are made to the Environment Act 1995 to allow charging schemes to be made in relation to producer responsibility schemes. This would require the relevant agency to recover costs incurred by running a scheme from its participants. Similar changes are also made in relation to The End of Life Vehicles (Producer Responsibility) Regulations 2005 and The Waste Electrical and Electronic Equipment Regulations 2013.
Charging schemes may also be established to allow the Environment Agency and Natural Resources Wales to recover costs incurred in relation to preventing the unauthorised or harmful deposit, treatment or disposal of waste under The Environmental Permitting (England and Wales) Regulations 2016. This would allow fees to be charged to those in breach of a waste permit, or that operate a waste site without holding the relevant permit. Similar changes are made through amendments to The Waste and Contaminated Land (Northern Ireland) Order 1997 andThe Waste Management Licensing Regulations (Northern Ireland) 2003, for Northern Ireland.
Changes are made to the Environment Act 1995 to require the Secretary of State to review the National Air Quality Strategy at least every 5 years. Reports must also be made annually to Parliament on the progress made to deliver air quality objectives in relation to England. Changes are also made in relation to Air Quality Management Areas (AQMAs).
Smoke control areas
Local authorities are given power under the Clean Air Act 1993 to give fines for emission of smoke in smoke control areas in England. A smoke control area is an area designated by a local authority in which only authorised fuels or certain furnaces or boilers can be used, with the aim of reducing air pollution. Emission of smoke from chimneys is also not allowed in these areas.
Vehicle recalls
The Secretary of State may make regulations to allow for products that do not meet relevant environmental standards to be recalled. The types of products this will apply to will be clarified in future legislation, but may include vehicles or non-road mobile machinery. Such recalls will be issued using a compulsory recall notice.
The majority of changes described below are made by amending the Water Industry Act 1991.
Resource management
Water undertakers in England and Wales may be required to prepare and publish joint proposals to identify measures they can take jointly to improve water resource management and development. The content the proposals must cover can be specified by Ministers. The Secretary of State and the Welsh Ministers are also given power to make regulations for the preparation and publication of water resource management plans and drought plans.
Drainage and sewerage
Sewerage undertakers are required to prepare, publish and maintain a drainage and sewerage management plan under the Water Industry Act 1991.
Storm overflows
New duties are added to the Water Industry Act 1991 for the Secretary of State, Environment Agency and sewerage undertakers to reduce storm overflows and the harm they can cause. This includes making storm overflow discharge reduction plans and giving progress reports on the plan. Reports must also be given by sewerage undertakers to report when any discharges start and stop and to monitor the water quality of water affected by storm overflows and sewerage treatment works.
Water quality
Regulations may be made about the substances that should be taken into account when assessing the chemical status of surface or groundwater. Standards may also be specified for water quality.
A new general condition is added to the Town and Country Planning Act 1990 so that planning permission granted in England requires a biodiversity gain plan to be submitted and approved.
Nationally Significant Infrastructure Projects must improve the natural local environment through a new biodiversity net gain requirement. This is implemented through changes to the Planning Act 2008.
Biodiversity net gain register
Regulations may be made to require the establishment of a public register of biodiversity net gain sites. These are sites where someone is required to carry out habitat enhancement work under a conservation covenant or planning obligation and are required to maintain the enhancement for at least 30 years.
Biodiversity credits
The Secretary of State is given powers to allow a scheme to be set up which would allow biodiversity credits to be sold. The scheme would apply in England only and a credit would be equivalent to a specified gain in biodiversity and could be used by developers of land towards the biodiversity net gain objectives they must meet. Proceeds from the credits would contribute to strategic ecological networks.
The Secretary of State must give annual reports on the operation of the biodiversity credit system.
Public authority duties
The Natural Environment and Rural Communities Act 2006 (‘2006 Act’) is amended to make it more explicit that public authorities in England must assess how they take action to conserve and enhance biodiversity. Specified public authorities are also required under the 2006 Act to produce biodiversity reports on how they have conserved and enhanced biodiversity.
Local nature recovery strategies
Local nature recovery strategies (LNRSs) are to be created for areas in England. The location of these LNRSs is to be determined, but together they must cover all of England. A local authority’s area must not be split between different LNRSs.
LNRSs must be made and published by the responsible authority; this may be the local authority, the Mayor of London, the combined authority mayor, a National Park Authority, the Broads Authority, or Natural England. The LNRS must include:
The Secretary of State is required to publish a national habitat map for England. The map must contain national conservation sites and other areas considered to be of particular importance for biodiversity.
Species conservation strategies
Natural England is allowed to make and publish a strategy to improve the conservation status of any specified species. Such strategies are known as a species conservation strategy and can be made for any part of England.
A species conservation strategy may:
Local planning authorities or specified public authorities are required to cooperate with Natural England to prepare and implement these strategies.
Protected site strategies
Natural England may make and publish protected site strategies to improve the conservation and management of a protected site in England, and manage the impact of plans, projects or other actives on the conservation and management of that site.
A protected site is:
A site can be checked to see whether it has any of these designations using Magic Map.
A protected site strategy may:
Local planning authorities or specified public authorities are required to cooperate with Natural England to prepare and implement these strategies. Natural England is required to consult with these authorities where they are located in their area, or where they may be affected by the strategy.
Tree felling
Changes are made to the Highways Act 1980 that puts duties on highway authorities for steps they must take before felling a tree on a street or road.
Use of forest risk commodities
Forest risk commodities are agricultural commodities whose production is associated with wide-scale conversion of land from forest to agricultural use.The commodities this applies to will be specified in future regulations but may include soy, cattle, wood fibre, cocoa, coffee, rubber and palm oil.
Schedule 17 gives the requirements for businesses using forest risk commodities in their UK commercial activities. It aims to tackle illegal deforestation in supply chains. N.B. Secondary legislation is required to implement these requirements and those summarised below.
Anyone using a forest risk commodity or a product derived from a forest risk commodity in UK commercial activities must have complied with any relevant local laws in relation to that commodity in the country or territory where the organism was grown, raised or cultivated. This does not apply if the commodity is waste and is being used to make renewable transport fuel for which a renewable transport fuel certificate has been issued under The Renewable Transport Fuel Obligations Order 2007.
Those using a forest risk commodity or product derived from that commodity in UK commercial activities must establish and implement a due diligence system to:
Annual reports are required to be made on the action taken to establish and implement a due diligence system. The reports must be provided to the relevant authority no later than 6 months following the end of each reporting period.
Exemptions from these requirements may apply if the organisation using the commodity or product derived from the commodity:
A consultation on implementing due diligence on forest risk commodities is currently running until 11th March 2022.
Conservation covenants
A conservation covenant is an agreement between a landowner and a responsible body (e.g. a public body or local authority) to do or not do something on their land for a conservation purpose. For example, the agreement could be to maintain a woodland, or to not use certain pesticides on the vegetation.
The responsible body has the ability to enforce compliance with the landowner’s obligations in the conservation covenant.
Each conservation covenant must be for a specified duration. If this is not specified in the covenant, it will be for indefinite duration in the case of freehold estates, or the remainder of the term in the case of leasehold estates. Further details on the management of conservation covenants can be found in Part 7.
There are no direct duties for most organisations under this Act. There are duties for the Government, some public bodies and other organisations, such as the OEP. These are described in the Summary above. Where duties have been made that may affect other organisations or businesses, this is through amendments to other legislation which are linked above and in the Updates section of any relevant legislation.
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Jurisdiction: UK
Commencement: 1st April 2021
Amends: Finance Acts 1996 – 2021
The Finance Acts confirm and detail environmental taxes and duties.
Businesses are affected by the charges for waste disposal to landfill, energy use and carbon emissions.
Rates payable:
Light passenger vehicles registered before 1st April 2017 (vehicles other than higher rate diesel vehicles)
C02 emissions | Rate (£) | ||
Exceeding g/km | Not exceeding g/km | Reduced rate (£) | Standard rate (£) |
100 | 110 | 10 | 20 |
110 | 120 | 20 | 30 |
120 | 130 | 120 | 130 |
130 | 140 | 145 | 155 |
140 | 150 | 160 | 170 |
150 | 165 | 200 | 210 |
165 | 175 | 240 | 250 |
175 | 185 | 265 | 275 |
185 | 200 | 305 | 315 |
200 | 225 | 330 | 340 |
225 | 255 | 575 | 585 |
255 | – | 590 | 600 |
Graduated rates for light passenger vehicles registered on or after 1st April 2017 (vehicles other than higher rate diesel vehicles)
C02 emissions | Rate (£) | ||
Exceeding g/km | Not exceeding g/km | Reduced rate (£) | Standard rate (£) |
0 | 50 | 0 | 10 |
50 | 75 | 15 | 25 |
75 | 90 | 105 | 115 |
90 | 100 | 130 | 140 |
100 | 110 | 150 | 160 |
110 | 130 | 170 | 180 |
130 | 150 | 210 | 220 |
150 | 170 | 545 | 555 |
170 | 190 | 885 | 895 |
190 | 225 | 1335 | 1345 |
225 | 255 | 1900 | 1910 |
255 | – | 2235 | 2245 |
Higher rate diesel vehicles that do not meet Euro 6 emission standards
C02 emissions | ||
Exceeding g/km | Not exceeding g/km | Rate (£) |
0 | 50 | 25 |
50 | 75 | 115 |
75 | 90 | 140 |
90 | 100 | 160 |
100 | 110 | 180 |
110 | 130 | 220 |
130 | 150 | 555 |
150 | 170 | 895 |
170 | 190 | 1345 |
190 | 225 | 1910 |
225 | 255 | 2245 |
255 | – | 2245 |
Two different rates of landfill tax exist (standard and lower), for the disposal of relevant waste made at authorised landfill sites in England and Northern Ireland. Rates for the relevant year can be found below.
Rates for disposal made on or after 1st April 2021 are:
Inert or inactive waste, e.g. rocks or soil, is subject to the reduced rate.
From 1st April 2018, the landfill disposal tax replaced the UK landfill tax in Wales. For further information and rates, please see The Landfill Disposal Tax (Tax Rates) (Wales) Regulations 2018.
For landfill tax rates in Scotland, please see the Landfill Tax (Scotland) Act 2014 for further information.
Climate change levy rates that apply from 1st April 2021-2023
Taxable commodity supplied | Rate at which levy if supply is not a reduced-rate supply |
Electricity | £0.00775 per kilowatt hour |
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility | £0.00568 per kilowatt hour |
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.02175 per kilogram |
Any other taxable commodity | £0.04449 per kilogram |
Climate change levy rates that apply from 1st April 2023
Taxable commodity supplied | Rate at which levy if supply is not a reduced-rate supply |
Electricity | £0.00755 per kilowatt hour |
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility | £0.00672 per kilowatt hour |
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state | £0.02175 per kilogram |
Any other taxable commodity | £0.05258 per kilogram |
Aggregate levy is a tax on sand, gravel and rock that has either been:
If your business exploits aggregate in the UK (i.e. a quarry operator), you must tell HMRC how much aggregate you have produced or sold.
Certain materials are excluded from the tax. A full list of exempted materials can be found here.
The current levy is £2.00 per tonne for sand, gravel or rock.
The carbon emissions tax is repealed as the UK did not leave the EU in a ‘no-deal’ scenario and is therefore not required.
Part 2 of the Act introduced a plastic packaging tax which will be payable from 1st April 2022. For more information relating to the tax see Finance Act 2021 Part 2
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Jurisdiction: UK
Commencement: 1st May 2021
Amends:
The Greenhouse Gas Emissions Trading Scheme Regulations 2012 Implement the European Union Emissions Trading System (EU ETS) into UK law.
The Environment Act 1995 creates a number of new agencies and set new standards for environmental management, regarding contaminated land and abandoned mines, national parks and air quality.
The Greenhouse Gas Emissions Trading Scheme (Amendment) and National Emissions Inventory Regulations 2005 establish an application procedure by which a person may apply to the Secretary of State for approval of one of the project activities established under the Kyoto Protocol or for authorisation to participate in the project activity.
The Environment Agency is no longer required to take account of European Union (EU) laws when considering applications for Kyoto Protocol projects* as the UK is no longer part of the EU. Instead, it must ensure that the UK’s relevant international climate law obligations are satisfied; this includes the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol**.
*Kyoto Protocol projects are emission-reduction projects used to earn certified emission reduction (CER) credits under the Protocol. These can be either Clean Development Mechanism (CDM) or Joint Implementation projects.
**The Kyoto Protocol is a protocol of the United Nations Framework Convention on Climate Change (UNFCCC), an international climate treaty. The Protocol commits industrialised countries and economies to limiting and reducing their greenhouse gas emissions, including the UK.
There are no changes to duties for organisations.
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