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an initiative from
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funded by the
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The RMC Environment Fund has been established under the Landfill Tax Credit Scheme and is managed by The Environment Council - www.rmcef.org.uk |
UK Legislation Affecting Waste Management
OVERVIEW
The UK's legislative regime concerning waste has evolved over many years. As a result, there are numerous Acts of Parliament that set out a regulatory system for waste management in the UK. The most important of these Acts are set out in the following section.
TOWN AND COUNTRY PLANNING (ASSESSMENT OF ENVIRONMENTAL EFFECT) REGULATIONS 1988
These regulations implement
EU Directive 85/337/EEC on the assessment of the effects of certain public and private projects on the environment. This includes plants dealing with the incineration or chemical treatment of certain wastes, landfills receiving over 75,000 tonnes of waste per annum and waste management sites in environmentally sensitive areas.
TOWN AND COUNTRY PLANNING ACT 1990
This defined the framework for the control of development and established the requirement for development plans.
ENVIRONMENTAL PROTECTION ACT 1990
In 1994, under the authority granted by this Act, a new waste licensing system was introduced to replace the provisions of the Control of Pollution Act 1974. The new system covers the depositing, recovery and disposal of all controlled wastes. The term 'controlled wastes' covers household, commercial and industrial wastes, either solid or liquid. There are certain exemptions from the need for a licence and most individuals, for example those disposing of their personal garden waste, would normally be exempted.
To hold a licence, applicants must demonstrate to the authority that they are a "fit and proper person". Some applicants, for example those wishing to run a new site, may also have to demonstrate "technical competence" by holding a Waste Management Industry Training and Advisory Board (WAMITAB) certificate.
Section 34 of the Act imposes a new Duty of Care on persons who produce, import, carry, keep, treat or dispose of controlled wastes. Those subject to the Duty of Care must seek to:
- prevent the escape of waste
- ensure waste is only transferred to an "authorised person" or to a person for "authorised transport purposes" as described in the Act
- ensure, during transfer of waste, that a written description of the waste, sufficient to avoid committing an offence under the Act, accompanies the waste
- prevent persons disposing of, treating or storing controlled waste either without a licence, in breach of a licence condition or in a manner likely to cause pollution or harm to health.
The Act also sets out the duties of Waste Regulation Authorities and Waste Collection Authorities. Under the Act, Waste Regulation Authorities are required to produce a Waste Management Plan and Waste Collection Authorities a Waste Recycling Plan.
PLANNING AND COMPENSATION ACT 1991
This Act requires that the relevant authorities draw up Waste Local Plans that should identify the preferred use of land designated for waste treatment and disposal.
CONTROLLED WASTE REGULATIONS 1992
These regulations provide legal definitions of the controlled wastes (household, commercial and industrial wastes). The regulations also state that certain types of litter and refuse are to be treated as controlled waste. Exemptions from the requirement for licensing under the Environmental Protection Act 1990 are specified.
WASTE MANAGEMENT LICENSING REGULATIONS 1994
These regulations implement the Framework Directive on Waste (91/156/EEC) by requiring that Waste Regulation Authorities take the directive into account when drawing up their waste management plans. It also enhances the new licensing and monitoring system for waste disposal on land, introduced in the Environmental Protection Act 1990.
TRANSFRONTIER SHIPMENT OF WASTE REGULATIONS 1994
These implement
EU Directive 259/93/EEC on the supervision and control of shipments of waste within, into and out of the European Community, into UK legislation.
ENVIRONMENT ACT 1995
Apart from the requirement to produce a National Waste Strategy, this Act was largely concerned with changes to the legal and institutional arrangements for waste management. Some important points include:
- the establishment and empowering of the Environment Agency to take on the role of Competent Authority under EU Directive 91/156/EEC on waste. The Environment Agency is a central authority replacing the National Rivers Authority, Her Majesty's Inspectorate of Pollution, Waste Regulation Authorities and sections of the Department of the Environment
- the introduction of the principal of BPEO for each waste stream
- the prioritisation of selected waste streams such as tyres and construction wastes
- the introduction of the Producer Responsibility Obligations Section 93 (Packaging Waste) Regulations
- the repealing of waste disposal plans set up by local waste authorities under the 1990 Environmental Protection Act.
SPECIAL WASTE REGULATIONS 1996
This updates the Control of Pollution (Special Waste) Regulations 1980 on defining
special wastes in order to conform to
EU legislation on hazardous wastes. The regulations also detail the consignment note system that requires waste to be accompanied by a note from the point of production to disposal.
FINANCE ACT 1996 AND LANDFILL TAX REGULATIONS 1996
A tax of £7 per tonne for active waste and £2 per tonne for inactive waste was introduced on 1 October 1996. In the March 1998 Budget, the standard rate of landfill tax was raised to £10 per tonne for active waste, to take effect from 1 April 1999, while the lower rate for inactive waste was frozen at £2 per tonne. The 1999 Budget announced that the tax on active waste would rise by a further £1 per tonne per year until 2004/5, at which point it would reach £15 per tonne. Inert wastes used in the restoration of landfill sites and quarries are to be exempt from 1 October 1999.
Most of the income from the tax assists in lowering employers' labour costs, by funding a reduction in the main rate of employers' National Insurance contributions. As such, the Landfill Tax is an example of 'green' taxation, which shifts the burden of tax from labour onto the consumption of resources.
The Finance Act 1996 contains the primary law on the tax and provides for secondary legislation, which generally deals with the more detailed implementation of the tax. An important aspect of this secondary legislation is the Landfill Tax Regulations 1996, which cover details of registration procedures, credits, accounting and the environmental trusts provisions. The regulations also specify situations in which the water content can be ignored in calculating the weight for tax purposes. Contaminated soil will generally be exempt except when dumped in compliance with a remediation notice served under the provisions of the Environment Act 1995. The Environmental Protection Act 1990 and Water Resources Act 1990 provide for some other wastes to be exempt from the scope of the tax. Tax credits are also available if material is removed from landfill for re-use, recycling or incineration provided certain criteria are met.
Monies collected through these regulations may be diverted to registered environmental bodies (EB) through a credit system up to a ceiling of 20% of an operator's overall tax liability, called the Landfill Tax Credit Scheme. A landfill operator donating £1,000 to an
EB can then claim back £900 from their landfill tax liability. Landfill operators, however, are not allowed to gain direct benefits from their donations. The regulatory body, ENTRUST, regulates donations and approves
EBs. The definition of an
EB is unclear, but the approved aims include:
- research and development of sustainable waste management practices such as waste reduction and recycling
- waste management education
- the creation of wildlife habitats or conservation areas in the vicinity of a landfill site
- remediation, restoration and amenity improvement of past waste management sites or other industrial activities which, in their present state, are not able to support economic or social activity
- maintenance, repair or restoration of religious, historic or architecturally interesting buildings in the vicinity of a landfill site.
In order to comply with the Landfill Tax Regulations 1996, projects carried out by
EBs that are assisted by the Landfill Tax Credit Scheme must conform to one of the objects given in section 33(2) of the regulations. Object C of these regulations relates directly to waste management, covering research, development and education on recycling, waste prevention and the use of energy from waste. Recent amendments to Object C have allowed the approval of projects on the collection and dissemination of information regarding the development of products from the recycling of waste, in addition to the development of markets for recycled products.
WASTE MINIMISATION ACT 1998
This Act enabled waste collection authorities or waste disposal authorities to make arrangements to minimise the generation of controlled waste in their area (i.e. household, commercial or industrial waste). The Act also authorised the relevant authority to contribute towards the expense of making such arrangements for controlled waste generated in its area.
POLLUTION PREVENTION AND CONTROL ACT 1999
This Act implements
EU Directive 96/61/EC concerning integrated pollution prevention and control, as well as being concerned with general measures to prevent and control pollution. In relation to the management of waste, the Act makes provisions regarding certain expired or expiring disposal or waste management licences.