The Finance Act 2020 reflects the March 2020 budget and sets rates of climate change levy, alongside the level of reductions for organisations subejct to climate change agreements.
What has or will change?
Climate Change Levy
The rates of climate change levy until and from 1 April 2021 are set as follows:
Taxable commodity
Rate from 1 April 2020
Rate from 1 April 2021
Electricity
0.811 p/kWh
0.775 p/kWh
Gas
0.406 p/kWh
0.465 p/kWh
Any petroleum gas or other gaseous hydrocarbon supplied in a liquid state
2.175 p/kg
Any other taxable commodity
3.16 p/kg
3.64 p/kg
Reduced Rates of Climate Change Levy
Holders of climate change agreements pay a reduced rate of climate change levy on taxable commodities supplied.
The reduced rate of climate change levy on supplies are revised from 1 April 2020 as follows:
From 1 April 2021 the reduction on other taxable commodities will increase to 83%.
New publications this month:
DEPARTMENT FOR ENVIRONMENT, FOOD & RURAL AFFAIRS (DEFRA)
Circular Economy Package policy statement
This statement states how the Circular Economy Package of Directives will be implemented in England. Annex I collects intended actions to be taken.
ENVIRONMENT AGENCY
Standard Rules
The following standard rules permits were updated during July 2020:
Regulatory Position Statements (RPSs)
The following new RPSs were published during July 2020. These permit specified activities to be undertaken without an environmental permit:
Storing and treating waste plastic produced from processing WEEE: RPS 228
This RPS has been extended to 31 December 2020.
RPS 206: Using unbound incinerator bottom ash aggregate (IBAA) in construction activities
This RPS has been extended to 31 January 2021.
Low Risk Waste Positions (LWRPs)
Burning dunnage packing material: LRWP 74
This new LWRP replaces RPS 19.
DEFRA & ANIMAL & PLANT HEATH AGENCY (APHA)
Importing animals, animal products and high-risk food and feed not of animal origin from 1 January 2021
The UK will no longer have access to the EU’s TRACES (Trade Control and Expert System) from 1 January 2021. The Import of Products, Animals, Food and Feed System (IPAFFS) will operate instead.
This guidance concerns action that must be taken to import animals, animal products and high-risk food and food of non-animal origin.
FORESTRY COMMISSION ENGLAND
Felling licences and Tree Preservation Orders: operations note 52
Guidance is provided on felling applications concerning trees subject to tree preservation orders (TPOs).
Find a specific tree pest or disease
Details of tree pests and diseases have been updated.
MARITIME AND COASTGUARD AGENCY
Counter pollution equipment manual
This document provides an overview of UK counter pollution equipment and capabilities.
Marine Guidance Notes
MGN 631 (M+F) The merchant shipping (prevention of pollution by sewage from ships) regulations 2020
Guidance is provided on the application of MARPOL Annex IV, the Polar Code and the Merchant Shipping (Prevention of Pollution by Sewage from Ships) Regulations 2020.
MGN 632 (M+F) The merchant shipping (prevention of pollution by garbage from ships) regulations 2020
Guidance is provided on the application of MARPOL Annex V, the Polar Code and Merchant Shipping (Prevention of Pollution by Garbage from Ships) Regulations 2020.
SCOTTISH ENVIRONMENT PROTECTION AGENCY (SEPA)
Temporary regulatory position statement (RPS) in response to COVID 19: Special Waste Consignment Notes
This RPS concerns the use of special waste consignment notes during the COVID-19 outbreak.
WELSH GOVERNMENT
This statement states how the Circular Economy Package of Directives will be implemented in Wales. Annex I collects intended actions to be taken.
Environment (Wales) Act 2016: biodiversity and resilience of ecosystems
This document explains the Welsh Government’s duty to maintain and enhance biodiversity, while promoting ecosystem resilience.
Prosperity for all: A Climate conscious Wales: monitoring and evaluation framework
Measures are stated that will be used to examine the delivery of Wales’ climate change adaptation plan.
DEPARTMENT OF AGRICULTURE, ENVIRONMENT & RURAL AFFAIRS (DAERA)
General guidance for applying for waste management licencing complex exemptions
Guidance is provided on the complex waste management exemption regime in Northern Ireland. Details of fees are also given.
Widely Spread Species Management Measures Publications
11 publications set out management measures for 11 widely spread invasive alien species in Northern Ireland.
Agricultural product manufacturer ordered to remediate river pollution
Omex Agriculture Ltd (Omex) will be required to create new, better habitats within the River Witham following a pollution incident that killed over 100,000 fish.
In March 2018, the company polluted the River Witham with ammonia. This resulted in severe damage to the river and its ecosystems. The pollution affected over 40 kilometres of river from Bardney to the Wash. It is thought to be the worst river pollution incident ever recorded in the county.
Remediation Notice
In response to the incident, the Environment Agency issued the company with a remediation notice under the Environmental Damage (Prevention and Remediation) Regulations 2015. This is the second time these powers have been used under this legislation.
The remediation notice outlines measures Omex must take in order to restore the river to its former health.
By the end of 2020, Omex must investigate and design a number of habitat improvements to help boost the river’s ecology, such as fish refuges and improved woody and marginal areas to help them shelter, spawn and feed.
Fish refuges are to be installed across half a dozen locations on the river by the end of January, with other habitat improvement works completed by the end of June 2021.
Omex must also look at whether it’s possible to create further backwaters along the river where fish can breed and shelter with the intention of completing this work by spring of 2022.
Once the works are complete, the company must assess whether fish populations have recovered, or whether more fish restocking is required to bring the river back to its former state of health.
Omex will be responsible for monitoring and maintaining the improvements for at least the next decade.
The initial proposals were developed by the company before being shared with the Environment Agency for scrutiny and expert advice. After a thorough review, final plans have been agreed and the company has 28 days to appeal the notice.
Enforcement undertaking agreed with cookware and kitchen appliance supplier
An importer and supplier of cookware and small kitchen appliances has entered into an enforcement undertaking after it failed to meet its obligations under the Producer Responsibility Obligations (Packaging Waste) Regulations 2007.
Any company producing more than 50 tonnes of packaging a year with a turnover of above £2 million must register with the Environment Agency or a packaging compliance scheme and meet their responsibilities for recycling waste packaging.
Groupe SEB failed to recover and recycle the weight of packaging supplied in the UK in 2017 and a total of 1,183 tonnes of packaging waste may not have been diverted from landfill.
The original proactive enforcement undertaking offer was made in 2018 for Groupe SEB’s failure to register as a producer and recover or recycle packaging waste in 2017. The company had previously been compliant but mistakenly believed it was registered when it moved from one compliance scheme to another.
Enforcement Undertaking
For its enforcement undertaking, the company offered £12,000, more than double the calculated amount of avoided costs (£5,950.17).
The money was split equally between two charities: Thames Rivers Trust and The Marine Conservation Society. This money was supplied to help pay for projects including litter picking and removal at London Rivers Week and The Great British Beach Clean. Both projects aim to deal with the impact of packaging waste on the environment and local communities.
