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Regulation 2 Disposals of material not made at a landfill site

Original text. Later amendments are not shown.

(1)

Disposal of material at a place that is not a landfill site within the meaning of section 40(2)(b) of the Finance Act 1996 is not a taxable disposal in the following circumstances.

(2)

Such a disposal is not a taxable disposal in England where (and to the extent that) either—

(a)

the Environment Agency has published (and has not withdrawn) guidance in the form of a regulatory position statementf1 and the disposal is within the scope of the version of the guidance applicable at the time of the disposal; or

(b)

the disposal is undertaken as part of the operation of any relevant regulated facility in respect of which the operator of that facility holds an environmental permit.

(3)

Such a disposal is not a taxable disposal in Northern Ireland where (and to the extent that) either—

(a)

the Department of Agriculture, Environment and Rural Affairs, or any agency thereof, has published (and has not withdrawn) guidance in the form of a regulatory position statementf2 and the disposal is within the scope of the version of the guidance applicable at the time of the disposal; or

(b)

the disposal is undertaken as part of the operation of any licensed activity.

(4)

In this regulation—

  • “environmental permit” has the meaning given in regulation 13(1) of the EPEWR 2016;

  • “EPEWR 2016” means the Environmental Permitting (England and Wales) Regulations 2016f3;

  • “licensed activity” means any activity within the scope of a Northern Ireland permit or licence;

  • “Northern Ireland permit or licence” means—

    1. (a)

      a waste management licence issued under Part 2 of the Waste and Contaminated Land (Northern Ireland) Order 1997f4; or

    2. (b)

      a permit issued under regulations made under article 4 of the Environment (Northern Ireland) Order 2002f5;

  • “relevant regulated facility” means any of the regulated facilities listed in regulation 8(4) of the EPEWR.

Annotations

Footnotes

f1

https://www.gov.uk/government/collections/basic-rules-environmental-permitting-regulatory-positions. Copies can be obtained from the Environment Agency at National Customer Contact Centre, PO Box 544, Rotherham, S60 1BY.

f2

https://www.daera-ni.gov.uk/articles/regulatory-position-statements. Copies can be obtained from the Regulation Unit, Resource Efficiency Division, Northern Ireland Environment Agency, Klondyke Building, Cromac Avenue, Malone Lower, Belfast, BT7 2JA.

f3

S.I. 2016/1154, relevantly amended by S.I. 2018/110.

f4

S.I. 1997/2778 (N.I. 19), amended by the Waste and Contaminated Land (Amendment) Act (Northern Ireland) 2011 (2011 c. 5 (N.I.)).

f5

S.I. 2002/3153 (N.I. 7). There is an amending instrument, but it is not relevant.