Presentation on theme: "Relevant to the Pulp and Paper Industry Gladys Naylor Environmental Management Mondi South Africa."— Presentation transcript:
Relevant to the Pulp and Paper Industry Gladys Naylor Environmental Management Mondi South Africa
Section 24 of the Constitution sets out the environmental right as follows: 24. Environment (1) Everyone has the right: (a) to an environment that is not harmful to their health or well-being; and (b) to have the environment protected, for the benefit of present and future generations, through reasonable legislative and other measures that: (i) prevent pollution and ecological degradation; (ii) promote conservation; and (iii) secure ecologically sustainable development and use of natural resources while promoting justifiable economic and social development.
Development of Legislation Environment Conservation Act 73 9f 1989 National Forests Act 84 of 1998 Forestry Laws Amendment Act 35 of 2005 National Veld and Forest Fire Act 101 of 1998 National Forest and Fire Laws Amendment Act 12 of National Water Act 36 of 1998 National Water Amendment Act 45 of 1999 Water Services Act 108 of 1997 Water Services Amendment Act 30 of 2004 National Environmental Management Act 107 of 1998 Protected Areas Act 57 of 2003 Biodiversity Act 10 of 2004 Air Quality Act 39 of 2004 Waste Act 59 of 2008 Electricity Regulation Act 4 of 2006 Gas Act 48 of 2001 National Energy Regulator Act 40 of Constitution Act 108 of Environment Laws Amendment Act 14 of 2009
The National Environmental Management Act (NEMA) creates the fundamental legal framework that gives effect to the environmental right guaranteed in section 24 of the Constitution of the Republic of South Africa,108 of 1996 The Act repeals the greater part of the Environmental Conservation Act 73 of 1989 NEMA sets out the fundamental principles that apply to environmental decision making The core environmental principle is the promotion of ecologically sustainable development
Makes provision for integrated environmental governance Introduces the framework for environmental impact assessments Contains far-reaching general duty of care to prevent, control and rehabilitate the effect of significant pollution and environmental degradation, including historic pollution and environmental degradation (Section 28) A criminal offence to cause significant pollution or environmental degradation Criminal prosecution of environmental crimes may lead to the incarceration of managers as well as directors of companies
Dictates the duty of care to address emergency incidents of pollution (Section 30) Penalties – a convicted offender is liable to a fine of R1 million and/or imprisonment of up to 1 year) Provides for a compliance and enforcement directorate with wide powers to enforce NEMA as well as other environmental legislation – EMIs (Green Scorpions) Provides employees the right to refuse to perform environmentally hazardous work and whistle blowers are protected
On 18 th June 2010 the new EIA Regulations were published and came into effect on 2 nd August 2010 EIA Regulations (R543) Listing Notice 1 (R544) lists activities which require a Basic Assessment Listing Notice 2 (R545) lists activities which require a Scoping and Environmental Impact Report
The Air Quality Act regulates air quality in order to protect the environment Provides for national norms and standards regulating air quality monitoring Provides for specific air quality measures Registration Certificates issued under the Atmospheric Pollution Prevention Act (APPA) need to be converted to AQA Air Emission Licenses Ambient air quality standards put in place
Plant Statusmg/Nm 3 Particulate MatterNew50 Existing100 Sulphur DioxideNew500 Existing3500 Oxides of Nitrogen (NOx expressed as NO 2 ) New750 Existing1100 under normal conditions of 10% O2, 273 Kelvin and kPa Solid Fuel Combustion Installations (greater than 50MW heat input per unit)
Plant Statusmg/Nm 3 Particulate MatterNew10 Existing10 Sulphur DioxideNew400 Existing500 Oxides of Nitrogen (NOx expressed as NO 2 ) New50 Existing300 under normal conditions of 10% O2, 273 Kelvin and kPa Gas Combustion Installations (greater than 50MW heat input per unit)
Plant Statusmg/Nm 3 Particulate MatterNew50 Existing100 Total Reduced Sulphur (measured as H 2 S) New10 Existing10 Oxides of Nitrogen (NOx expressed as NO 2 ) New600 Existing2000 under normal conditions of 10% O2, 273 Kelvin and kPa Lime Kiln
Plant Statusmg/Nm 3 Particulate MatterNew50 Existing100 Total Reduced Sulphur (measured as H 2 S) New15 Existing15 Sulphur DioxideNew30 Existing300 Oxides of Nitrogen (NOx expressed as NO 2 ) New300 Existing300 under normal conditions of 10% O2, 273 Kelvin and kPa Recovery Boilers
A person convicted of an offense in terms of AQA is liable to a fine of up to R5 million and/or 5 years imprisonment (previously R500 under APPA) A second time offender is liable to a fine of up to R10 million and/or imprisonment of up to 10 years (previously R2000 under APPA)
Came into effect on 1 July 2009 (with the exception of certain sections) Regulates waste management in order to protect health and the environment Provides for institutional arrangements and planning matters National Waste Management Strategy Norms and standards such as the classification of waste Designation of Waste Management Officers
Provides for the licensing and control of waste management activities Remediation of contaminated land (sections 35 to 41 not in effect yet) Requires Industry Waste Management Plans Establishment of a National Waste Information System Licensing of Waste Management Activities
Sets out compliance and enforcement provisions Offenses (section 67) Penalties – an offender could receive a fine of up to R10 million and / or imprisonment of up to 10 years for certain offences (set out in section 68 of the Act)
Income Tax Act Jan 2008 Environmental Capital ExpenditureTax deduction S36B Income Tax Act Jan 2009 Clean Production Tax BenefitsTax deduction S12I Income Tax Act Mar 2009 Biodiversity Tax BenefitsTax deduction S36C Elec Regulation Act Mar 2009 RE Electricity TariffsFeed in tariffs varied Customs and Excise Act Jul 2009 Energy Efficiency LevyEnergy levy 2c/kWh Customs and Excise Act Oct2009 Light Bulb LevyBulb levy R3/bulb
Customs and Excise Act Sep 2010 Revised Vehicle TaxesVehicle Levy per CO2 Agreement ? Waste Tyre LevyTyre Levy R15 – R140 ? ? Emission TaxesCO2 tax R100/ton? Waste Act ? Extended Producer Responsibility Paper / packaging levy R/ton?
environmental treatment and recycling assets Tax write-off 40% Year 1 Accelerated depreciation allowance 20% Year 2 20% Year 3 20% Year 4 environmental waste disposal assets Tax write-off 5% Per year Straight line depreciation allowance
environmental treatment recycling assets any new and unused air, water, and solid waste treatment and recycling plant or pollution control and monitoring equipment if the plant or equipment is - a) utilised in the course of a taxpayers trade in a process that is ancillary to any process of manufacture or any other process which, in the opinion of the Commissioner, is of a similar nature; and b) required by any law of the Republic for purposes of complying with measures that protect the environment.
environmental waste disposal assets any new and unused air, water, and solid waste disposal site, dam, dump, reservoir, or other structure of a similar nature, or any improvement thereto, if the structure is - a) of a permanent nature; b) utilised in the course of a taxpayers trade in a process that is ancillary to any process of manufacture or any other process which, in the opi9nion of the Commissioner, is of a similar nature; and c) required by any law of the Republic for purposes of complying with measures that protect the environment.
Wind, sun, water, biomass Tax write-off 50% Year 1 Accelerated depreciation allowance 30% Year 2 20% Year 3