Sign-in Help

Environmental taxes, reliefs and incentives

View Environment by content type:

Practice notes
Precedents
Q&As
News

Latest Environment News

Court of Appeal finds that SoS was not required to carry out a quantitative assessment of need for Drax CCR generating station (ClientEarth v Secretary of State for Business, Energy and Industrial Strategy)

Court of Appeal finds that SoS was not required to carry out a quantitative assessment of need for Drax CCR generating station (ClientEarth v Secretary of State for Business, Energy and Industrial Strategy)

Court of Appeal finds that SoS was not required to carry out a quantitative assessment of need for Drax CCR generating station (ClientEarth v Secretary of State for Business, Energy and Industrial Strategy)

Lloyd’s comes under fire over offshore drilling insurance

Lloyd’s comes under fire over offshore drilling insurance

The following Environment news provides comprehensive and up to date legal information on Lloyd’s comes under fire over offshore drilling insurance

What does IP completion day mean for the status of EU law in the UK?

What does IP completion day mean for the status of EU law in the UK?

The following Banking & Finance news provides comprehensive and up to date legal information on What does IP completion day mean for the status of EU law in the UK?

Relevant relationship agreement law—a guide for the perplexed

Relevant relationship agreement law—a guide for the perplexed

The following Corporate Crime news provides comprehensive and up to date legal information on Relevant relationship agreement law—a guide for the perplexed

Featured Environment content

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it....

What is a contract of insurance?

What is a contract of insurance?

This Practice Note covers the legal framework and regulatory guidance to be considered in determining whether an arrangement constitutes a contract of...

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Commercial Property Standard Enquiries (CPSE)—environmental and health and safety enquiries

Commercial Property Standard Enquiries (CPSEs) are industry standard pre-contract enquiries used in commercial property transactions. CPSEs are...

Compensation orders in criminal cases

Compensation orders in criminal cases

What is compensation?A compensation order is defined in the Powers of Criminal Courts (Sentencing) Act 2000 (PCC(S)A 2000), to mean an order which...

Practice notes

Lease transactions toolkit (environmental issues)—Commercial Property Standard Enquiries and additional environmental enquiries

Commercial Property Standard EnquiriesThe Commercial Property Standard Enquiries (CPSE) have become the industry standard pre-contract enquiries for...
Read More >
Produced in partnership with ELM Law 12th Jan
Practice notes

Mortgagee in possession

This Practice Note covers the rights and responsibilities of a mortgagee in possession.RightsA legal mortgagee has a right to possession of the...
Read More >
9th Nov
Practice notes

Judicial review time limits—extensions and urgent cases

When a public body receives a claim form for judicial review, the first step is to consider whether the claim has been brought in time. For further...
Read More >
Produced in partnership with Morayo Fagborun Bennett of Hardwicke Chambers 12th Jan
Practice notes

Costs for judicial review—general principles

General rule on costs in judicial reviewThe general rule in relation to costs in judicial review, as in other proceedings, is that costs follow the...
Read More >
Produced in partnership with Morayo Fagborun Bennett of Hardwicke Chambers 12th Jan
Practice notes

General principles of insurance contract law

What is insurance law?Insurance law can be split into three parts:•insurance contract law which governs the contractual relationship between insureds...
Read More >
9th Nov
tag iconIn-house
Practice notes

Waste types and controls—controlled waste

Controlled waste is subject to legislative control. It is defined in Part II to the Environmental Protection Act 1990 (EPA 1990), see Definition of...
Read More >
9th Nov
Practice notes

Forfeiture

The power of the court to order the forfeiture of property under the PCC(S)A 2000The Powers of Criminal Courts (Sentencing) Act 2000 is the principal...
Read More >
9th Nov
Practice notes

Judicial review—what it is and when it can be used—Scotland

Background to judicial review in ScotlandJudicial review represents the means by which the courts control the exercise of governmental power. Judicial...
Read More >
Produced in partnership with Carolyn Morgan of Harper Macleod LLP 12th Jan
tag iconScottish Law
Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
Read More >
9th Nov
tag iconBrexit
Practice notes

Appealing a conviction in the Crown Court

This Practice Note explains the right of defendants who have been convicted in criminal proceedings to appeal against their convictions in the...
Read More >
Produced in partnership with Doughty Street Chambers 12th Jan
Practice notes

Public nuisance—general principles

Public nuisancePublic nuisance involves a nuisance being carried out, which affects a section of the general public. It has been defined as: 'acts or...
Read More >
9th Nov
Practice notes

Local authorities—powers to investigate environmental crime

When do local authorities investigate environmental offences?Environmental offences cover a broad range of crimes which affect the surroundings we...
Read More >
Produced in partnership with Laura Phillips of 6 Pump Court 12th Jan
Practice notes

Overview of the EU legal system

Brexit: This Practice Note contains guidance on subjects impacted by the UK’s withdrawal from the EU. As of 31 January 2020 (exit day), the UK is no...
Read More >
Produced in partnership with Laura Bolado 12th Jan
tag iconBrexit
Practice notes

Presumption in favour of sustainable development

Policy contextThe original version of the National Planning Policy Framework (2012 NPPF) was published on 27 March 2012, taking immediate effect. It...
Read More >
9th Nov
Practice notes

Double funding

Brexit: The UK left the EU on 31 January 2020. This has implications for the schemes providing for agricultural subsidies in England and Wales, which...
Read More >
9th Nov

Most recent Environmental taxes, reliefs and incentives content

Practice notes

CRC—key changes

The Carbon Reduction Commitment Energy Efficiency Scheme (CRC) was a mandatory UK-wide trading scheme intended to incentivise large organisations to...
Read More >
23rd Jan
Practice notes

Enhanced capital allowances

What is an enhanced capital allowance?An enhanced capital allowance (ECA) is a tax relief for businesses on their investments in certain categories of...
Read More >
Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal 15th Jan
Practice notes

Climate change agreements (CCA)

Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal...
Read More >
Produced in partnership with Angus Evers of Shoosmiths 15th Jan
Practice notes

Landfill tax—England and Northern Ireland

Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal...
Read More >
Produced in partnership with Angus Evers of Shoosmiths 15th Jan
Practice notes

Landfill disposals tax (Wales)

What is landfill disposals tax?Landfill disposals tax is an environmental tax administrated by the Welsh Revenue Authority.Since 1 April 2018,...
Read More >
Produced in partnership with Angus Evers of Shoosmiths 15th Jan
Practice notes

Energy Company Obligation (ECO)—key features of ECO3

What is the ECO?The ECO is an energy efficiency scheme that requires large energy suppliers to deliver energy efficiency measures to existing domestic...
Read More >
15th Jan
Practice notes

Climate change levy

Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal...
Read More >
Produced in partnership with Angus Evers of Shoosmiths 15th Jan
Practice notes

Land remediation relief

What is land remediation relief?Land remediation relief (LRR) is a relief from corporation tax for expenditure on remediating contaminated land or...
Read More >
Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal 15th Jan
Practice notes

Renewable Heat Incentive (RHI) (non-domestic)—key features

This Practice Note introduces the background to the non-domestic Renewable Heat Incentive (RHI) and the Renewable Heat Incentive Scheme Regulations...
Read More >
Produced in partnership with James Shepherd of Clifford Chance 15th Jan
Practice notes

The Carbon Plan [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
15th Jan
Practice notes

Aggregates levy

Brexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s withdrawal...
Read More >
Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal 15th Jan
Practice notes

Feed-in tariff (FiT)—accreditation

IntroductionFeed-in-Tariffs (FiTs) are a support payment for electricity generated from low-carbon sources. They consist of guaranteed payments for a...
Read More >
Produced in partnership with Clyde & Co 15th Jan
Practice notes

What is the Green Deal?

The Green Deal is a scheme, originally designed by the government, now backed by private investors, that enables individuals and businesses to make...
Read More >
15th Jan
Practice notes

Renewable Heat Incentive (domestic)

What is the Renewable Heat Incentive (RHI)?The RHI is a government scheme in Great Britain, that provides financial incentives to increase the uptake...
Read More >
15th Jan
Practice notes

Energy Company Obligation (ECO)—key features of ECO1 and ECO2 [Archived]

Energy Company Obligation (ECO) replaces Carbon Emissions Reduction Target (CERT) and Community Energy Saving Programme (CESP)The Energy Company...
Read More >
15th Jan
Practice notes

Scottish landfill tax

What is Scottish landfill tax?Scottish landfill tax (SLfT) is an environmental tax administrated by Revenue Scotland with support from the Scottish...
Read More >
Produced in partnership with Angus Evers of Shoosmiths 8th Jan
tag iconScottish Law
Practice notes

Feed-in tariff (FiT)—key features

Key legislation, licences and guidanceLegislation:The key legislation that underpins the Feed-in Tariff (FiT) scheme is the:Feed-in Tariffs Order 2012...
Read More >
24th Dec
Practice notes

EU Emissions trading system—outline

The EU emissions trading system (EU ETS) covers approximately 11,000 power stations and industrial plants in 31 countries (the 28 EU member states...
Read More >
24th Dec
Practice notes

Requirement to give security for environmental taxes

STOP PRESS: This overview is being updated in light of the Finance Act 2018 and other amendments to landfill tax, the aggregates levy and climate...
Read More >
28th Nov

Popular documents

LEXISNEXIS

The doctrine of res judicata

What is a res judicata?A res judicata is a decision given by a judge or tribunal with jurisdiction over the cause of action and the parties, which disposes, with finality, of a matter decided so that it cannot be re-litigated by those bound by the judgment, except on appeal.Final judgments by

LEXISNEXIS

Novation—why and how to novate a contract

There may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the shoes of one of the original parties. This is

LEXISNEXIS

What is a certificate of title?

A certificate of title (also known as a certificate on title) is a particular species of report on title.When solicitors are instructed to investigate title to land (for instance, when land is being acquired or offered up as security), they will write a report on title for their client, which sets

LEXISNEXIS

The tort of deceit

Deceit—what is it?A deceit occurs when a misrepresentation is made with the express intention of defrauding a party, subsequently causing loss to that party.The elements of a claim in deceit are:•a clear false representation of fact or law•fraud by the maker, in the sense that they knew that the