Acuity Legal

This Practice Note outlines what the aggregates levy is, who is liable to pay it, what the meaning of a taxable aggregate is, what is exempt or non-taxable, what the rate of the aggregates levy is and whether reliefs apply. It also looks at when an aggregate is exploited, what registration requirements there are, how to account for the aggregates levy, record keeping requirements and interaction with landfill tax. Aggregates levy issues may arise when undertaking due diligence for the acquisition of a mining or quarrying business, or when advising a client on environmental tax obligations. It was originally produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note also links to related Brexit content. This Practice Note provides an overview of the EU Directive 2009/31/EC on carbon capture and storage (CCS), including the general principles and key elements, as well as its links to other legislative regimes.

This Practice Note covers the permitting requirements for carbon capture, usage and storage (CCUS) under the Energy Act 2008, Energy Act 2010, Energy Act 2011 and the Storage of Carbon Dioxide (Licensing etc) Regulations 2010, SI 2010/2221 which implement the Carbon Capture and Storage Directive 2009, Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note provides an overview of the changes that have been made to planning legislation and policy for the development of carbon capture usage and storage (CCUS) facilities in order to implement the Carbon Capture and Storage Directive 2009 (Directive 2009/31/EC). It also includes policy developments relating to CCUS. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note provides an overview of carbon offsetting. It was produced in partnership with Begonia Filgueira of Acuity Legal. It looks at the Kyoto Protocol, including the clean development mechanism and , joint implementation, as well as how these mechanisms work in the UK, carbon markets, the UK quality assurance scheme for carbon offsetting, VAT considerations and aviation and offsetting. This Practice Note also links to related Brexit content.

This Practice Note outlines the obligations of operators under the Environmental Damage Regime (EDR), including the duty to prevent environmental damage, the duty to prevent further environmental damage, the duty to immediately notify environmental damage to the appropriate authority and the duty to remediate environmental damage. It also covers emergency situations, enforcement, offences, penalties and appeals by an operator. It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note outlines the overlap of the environmental damage regime (EDR) with the environmental permitting regime (EPR) under the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), the contaminated land regime under the Environmental Protection Act 1990 (EPA 1990), Pt IIA (Part 2A), the unlawful deposit of waste regime under the EPA 1990, s 59, the anti-pollution works regime under the Water Resources Act 1991 (WRA 1991) and the National Planning Policy Framework (NPPF) and Planning Policy Wales with regards to contamination to land and harm to human health. This note is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note outlines potential liabilities under the environmental damage regime (EDR). It covers the scope of environmental damage liabilities, including who is liable, what harm is covered, when liability is triggered, exemptions, type of liability, who is the relevant enforcement authority, standard of remediation and whether there is a cap on liability. It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note covers the notices that the enforcing authority can serve under the Environmental Damage Regime (EDR) on an operator who may cause or who causes environmental damage. This includes notices to prevent damage or further damage, charging notices, remediation liability notices, remediation notices and appeals. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note explains what environmental damage means under the Environmental Liability Directive 2004/35/EC and implementing regulations. It focuses on land damage, damage to water and damage to species and habitats. It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note covers the process for determining whether or not the environmental damage regime (EDR) applies, which includes considering the time, scope, location and nature of the activities involved. It is part of a series of notes on environmental damage and was updated in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note looks at the implementation in England and Wales through the Environmental Permitting (England and Wales) Regulations 2016 (EPR 2016), SI 2016/1154 of Chapter V of the Industrial Emissions Directive 2010/75/EU (IED), which aims to reduce, control and monitor the emission limit value of volatile organic compounds (VOCs). It focuses on special provisions for installations and activities using organic solvents, processes, activities and environmental permitting (EP) requirements for solvent emissions activities. EP requirements include emissions limits, Best Available Technique (BAT), monitoring of VOC emissions, compliance with emission limit values and a solvent management plan. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note looks at the Mining Waste Directive 2006/21/EC and its implementation in England and Wales through the Environmental Permitting (England and Wales) Regulations 2016, SI 2016/1154. It focuses on mining waste operations and facilities, exclusions from the scope of the Mining Waste Directive, obligations depending on the type of waste, general obligations, environmental permitting, major accident prevention, closure and aftercare, inspection and financial guarantees. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note looks at the requirements under Environmental Permitting (England and Wales) Regulations 2016, SI 2016/1154 for radioactive substance activities. It focuses on the definition of a radioactive substance activity and radioactive materials and waste, considers exemptions and provides guidance for applications for environmental permits for radioactive substance activities.

This Practice Note looks at the implementation of Chapter IV of the Industrial Emissions Directive 2010/75/EU in relation to small waste incineration activities and its implementation in England and Wales through the Environmental Permitting (England and Wales) Regulations 2016, SI 2016/1154. It focuses on waste incineration and co-incineration and limits for small waste incineration plants. It was produced in partnership with Begonia Filgueira of Acuity Legal. This Practice Note also links to related Brexit content.

This Practice Note covers the application procedure for hazardous waste registration under the Hazardous Waste (Wales) Regulations 2005, SI 2005/1806. The Hazardous Waste (England and Wales) (Amendment) Regulations 2016, SI 2016/336 revoked Part 5 of the Hazardous Waste (England and Wales) Regulations 2005, SI 2005/894, which removed the requirement for any premise in England, which produced or had removed hazardous waste, to register with the Environment Agency. It was produced in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note outlines the compliance and enforcement provisions in relation to the requirement for producers to register premises where more than 500kg of hazardous was is produced at or removed from premises under the Hazardous Waste (Wales) Regulations 2005, SI 2005/1806. Hazardous waste registration requirements in England were removed by the Hazardous Waste (England and Wales) (Amendment) Regulations 2016, SI 2016/336 from 1 April 2016. The Practice Note was produced in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note outlines when registration is required by those who produce or remove hazardous waste in Wales under the Hazardous Waste (England & Wales) Regulations 2005, SI 2005/894 and the Hazardous Waste (Wales) Regulations 2005, SI 2005/1806. Premises in England, Scotland and Northern Ireland are not required to register. It was produced in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note outlines the land remediation relief scheme for qualifying expenditure on the remediation of contaminated or derelict land, including the main conditions for relief, its application to Japanese knotweed, exclusions and penalties. It was produced in partnership with Begonia Filgueira of Acuity Legal.

This Practice Note focuses on the requirement to register large raised reservoirs under the Reservoir Act 1975, as amended by Schedule 4 of the Flood and Water Management Act 2010. Large raised reservoirs in England capable of holding 25,000 cubic metres of water need to be registered with the Environment Agency. Since 1 April 2016 there has been a lower threshold for Wales. Large raised reservoirs in Wales capable of holding 10,000 cubic metres of water need to be registered with Natural Resources Wales. It was produced in partnership with Begonia Filgueira of Acuity Legal.