Waste types and controls

Waste types and controls—content

Content in this subtopic on waste types and controls includes the following Practice Notes:

Controlled waste, hazardous waste and plastic

The following Practice Notes deal with the legal requirements for controlled waste, hazardous waste and plastic waste:

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Plastic packaging tax—provides practical guidance on the plastic packaging tax (PPT). It details the problem of plastic packaging, covers developments in this area that have led to the PPT, commencement of the PPT, definition of plastic packaging component, obligated businesses (manufacturer and importer) and plastic packaging containing recycled content. It also covers exemptions, reliefs and credits, as well as administration and collection of the tax, including records, returns, registration and group arrangements. Finally, it covers offences, penalties and practical tips on advising in this area looking at due diligence and secondary liability
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Waste types and controls—waste incineration—provides guidance on the legal controls around waste incineration. The Practice Note includes details on the regulators for waste incineration processes and the process for regulating waste incineration. It covers the environmental permitting regime controls for waste incineration regulated facilities which includes ‘installations’, ‘waste operations’ and ‘small

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Latest Environment News

Commission evaluation finds WEEE Directive requires significant reform

The European Commission has published an evaluation of Directive 2012/19/EU (Waste Electrical and Electronic Equipment (WEEE) Directive), identifying five major shortcomings requiring reform. The evaluation found that only three EU member states met the 65% collection target in 2022, while highlighting inadequate scope coverage for new waste streams, fragmented Extended Producer Responsibility schemes, and low implementation of quality treatment standards. The Commission will consider these findings during the WEEE Directive revision process as part of the upcoming Circular Economy Act, with potential measures including mandatory treatment standards and expanded scope to include green and digital equipment.

Luciano Lliuya v RWE AG

Environment analysis: After almost a decade of litigation, on 28 May 2025, the final judgment on Luciano Lliuya v RWE AG (2015) Case No 2 O 285/15 was handed down by the Higher Regional Court (Oberlandesgericht, OLG) of Hamm Germany. In this landmark civil climate change ruling the court held that while there needs to be a causal chain between the actions of the defendant and risk of damage to the claimant, single entities may have a responsibility for impacts relating to their greenhouse gas (GHG) emissions. Although RWE successfully defended the claim, the court established important legal principles for climate litigation which has significance for large companies. In summary, the court held that individual entities that emit GHG can, in principle, be held accountable for the impacts of their emissions under German civil law. Written by Tallat Hussain, partner, Amber Davies, associate and Grace Durnall, trainee in the Energy and Natural Resources at Reed Smith LLP.

Commission launches Hydrogen Mechanism under EU Energy and Raw Materials Platform

The European Commission has launched the Hydrogen Mechanism, the first operational component of the EU Energy and Raw Materials Platform. The mechanism, established under Regulation EU/2024/1789 on the internal markets for renewable gas, natural gas and hydrogen, aims to support the market development of renewable and low-carbon hydrogen, as well as its derivatives, including ammonia, methanol and electro-sustainable aviation fuel, until the end of 2029. The online platform will host various mechanisms covering hydrogen, raw materials, natural gas and biomethane, with the potential to include additional products in the future. Registration is now open for stakeholders, with the first supply-demand matching round scheduled for September 2025.

ISSB consults on amendments to SASB Standards and IFRS S2 guidance

The International Sustainability Standards Board (ISSB) has published two exposure drafts proposing amendments to the Sustainability Accounting Standards Board (SASB) Standards and consequential amendments to the industry-based guidance on implementing International Financial Reporting Standard 2 (IFRS S2). The proposals include: (1) a comprehensive review of nine priority industries (all eight industries within the extractives and minerals processing sector and the processed foods industry); (2) metric alignments across 41 additional industries covering topics such as water management and workforce health and safety; and (3) updates to the IFRS 2 industry-based guidance to maintain alignment with climate-related content in the SASB standards. Final amendments are expected in 2026, subject to stakeholder feedback. Before the end of 2025, the ISSB will also publish exposure drafts for proposed enhancements to three further SASB Standards: electric utilities and power generators, and two standards in the food and beverage sector. It will consider an additional group of industries for prioritisation for future enhancements later in 2025.