By John Dyne, Managing Director (Environmental, Health & Safety & Transport)
When checking the online register for waste exemptions it is important to note the following:
- An organisation cannot register more than one of the same exemption at the same place at the same time. Only the first registration will be valid.
- Only one organisation can register a particular exemption at one site. Other organisations cannot register the same exemption at that site. Only the first registration will be valid.
We have come across situations where there have been multiple overlapping registrations.
For example, a U1 is registered on 1 May 2020 and on 1 February 2022, an identical registration is made for the same site but by a different person/ organisation.
The first registration is valid for 3 years expiring at the end of April 2023.
In May 2023 a deposit of waste, ostensibly in conformity with the second registration, is made but because of the first registration, this second registration is invalidated.
Consequently, the deposit is unauthorised giving rise to a number of unintended consequences:
- A claim by HMRC for standard rate landfill tax on the entire deposit
- A breach of duty of care
- A breach of the Environmental Permitting Regulations
- A breach of the Environmental Protection Act
This seems incredibly harsh and unfair, especially given that the registration scheme cannot always (if ever) pick up on potentially overlapping registrations.
Whilst defences could potentially be raised (e.g. ‘reasonable checks were made’ on the basis the exemptions appeared on the register) it is unclear how effective such a defence would be.
Practical tips for waste operators
Waste operators need to be on their guard and vigilant.
It is just possible that duplicated registrations might be made in different names for the same site to facilitate fraud on the unwary.
Whether multiple registrations are done innocently or fraudulently don’t be scammed or caught out. Check the register carefully and be alert to the first registration validity trap.
In the past, I have advised that operators need to be extremely wary of using exempt sites as outlets. This is especially so given HMRC will be extremely interested in such ‘technicalities’ if and when it stumbles across them.
Contact John Dyne for advice on your waste management obligations and related Environmental Law matters.