Edie Legislation Summary November 2008

Recent changes to legislation which will impact on the environmental sector come under the spotlight in this Semple Fraser and Edie News monthly round-up of new law and policy.

Contaminated land landfill tax exemptions
Subject to certain conditions, and provided a certificate from the HMRC has been issued, waste generated from the clean up of contaminated land, and disposed of to landfill, has always been exempt from the imposition of landfill tax. The rationale behind this exemption was to provide an incentive for the clean up of contaminated land.

Although it is Government policy to provide assistance for the clean up of contaminated land, the landfill tax exemption for waste originating from the clean up of contaminated land undermines a separate Government objective – the reduction of environmental damage from the landfilling of waste.

In a move aimed at addressing this inconsistency and to encourage non-landfill waste management options for dealing with contaminated land, such as decontaminating the waste on site, the Government has introduced the Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008.

The Order will amend sections 43A, 43B and 54(1) of the Finance Act 1996 in order to phase out the exemption from landfill tax on the disposal of material from the clean-up of contaminated land at landfill sites, with the exemption to be completely withdrawn from 1st April 2012. In order to phase out the exemption the new Order dictates that applications for exemption certificates must be made by 1st December 2008. Any existing exemption certificates, issued following an application made before 1st December 2008, will cease to be valid from 1st April 2012.

HMRC has amended its Notice LFT2 Reclamation of contaminated land in order to inform those affected by the removal of the exemption.
The text of the new Regulations, an explanatory memorandum and the updated HMRC Notice, is available via the links below:-


Maximum Residue Levels (MRLs) reflect levels of pesticides that are expected to be found in produce that has been treated in accordance with good agricultural practice. MRLs therefore provide a mechanism for statutory control on pesticide levels in produce and for monitoring use of pesticides.

New legislation will come into force on 18th November 2008 implementing a new unified MRL regime in Scotland.
The Pesticides (Maximum Residue Levels) (Scotland) Regulations 2008 set inspection, prohibition, enforcement and penalty provisions to ensure compliance with MRLs laid down in EC Regulation 396/2005 on maximum residue levels of pesticides in or on food and feed of plant and animal origin and amending Directive 91/41/EEC.

The MRLs laid down in EC Regulation 396/2005 replace and supplement MRLs previously set by Directives 76/895/EEC, 86/362/EEC, 86/393/EEC and 90/642/EEC.

The new regulations revoke the Pesticides (Maximum Residue Levels in Crops, Food and Feeding Stuffs) (Scotland) Regulations 2005, including all Regulations amending those Regulations.

The new Regulations also designate the Scottish Ministers as the national authority for the purpose of EC Regulation 396/2005.

The text of the new Regulations together with an accompanying executive note is available via the links below:-


The Chemicals (Hazard Information and Packaging for Supply) (Amendment) Regulations (Northern Ireland) 2008 come into operation on 28th November 2008 in order to revise and update the rules and procedures for classifying and labelling dangerous chemicals.

These regulations correct errors in the Chemicals (Hazard Information and Packaging for Supply) Regulations (Northern Ireland) 2002, as amended, in transposing provisions of Directive 1992/32/EC (amending for the 7th time the Dangerous Substances Directive (67/548/EEC)) and the Dangerous Preparations Directive 1999/45/EEC.

The Regulations also correct a cross reference in the 2002 Regulations, relating to particular labelling requirements for certain preparations.
The Regulations also amend the 2002 Regulations in order to implement the provisions of Directive 2006/8/EC (the second Adaptation to Technical Progress of the Dangerous Preparations Directive).
The amendments adjust:-

• the rules and procedures for classifying and labeling chemical preparations containing carcinogenic, mutagenic, toxic for reproduction and ozone depleting substances;
• the generic concentration limits used to evaluation ecotoxic substances; and
• warning phrases on labels in order to make them clearer and more consistent.

The Regulations also amend the Control of Major Accident Hazards Regulations (Northern Ireland) 2000 to provide for the Health and Safety Executive to be the enforcing authority in Northern Ireland except in the circumstance where it is provided that the relevant District Council should take that role.

In Great Britain the corresponding Regulations are the Chemicals (Hazard Information and Packaging for Supply) (Amendment) Regulations 2008.

The text of the new regulations is available via the links below:-

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