Presentation on theme: "Relevant to the Pulp and Paper Industry"— Presentation transcript:
1Relevant to the Pulp and Paper Industry Environmental LegilsationGladys NaylorEnvironmental ManagementMondi South Africa
2The ConstitutionSection 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 andfuture generations, through reasonable legislative and other measuresthat:(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.
3Development of Legislation 1994Environment Conservation Act 73 9f 1989National Veld and Forest Fire Act 101 of 1998National Water Amendment Act 45 of 1999Forestry Laws Amendment Act 35 of 2005Constitution Act 108 of 1996National Water Act 36 of 1998Biodiversity Act 10 of 2004Air Quality Act 39 of 2004Waste Act 59 of 2008Gas Act 48 of 2001199720012003200620091989199619981999200420052008National Environmental Management Act 107 of 1998National Forest and Fire Laws Amendment Act 12 of 12001Water Services Amendment Act 30 of 2004National Energy Regulator Act 40 of 2004Environment Laws Amendment Act 14 of 2009Water Services Act 108 of 1997National Forests Act 84 of 1998Protected Areas Act 57 of 2003Electricity Regulation Act 4 of 2006
4National Environmental Management Act (NEMA) 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 1996The Act repeals the greater part of the Environmental Conservation Act 73 of 1989NEMA sets out the fundamental principles that apply to environmental decision makingThe core environmental principle is the promotion of ecologically sustainable development
5National Environmental Management Act (NEMA) Makes provision for integrated environmental governanceIntroduces the framework for environmental impact assessmentsContains 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 degradationCriminal prosecution of environmental crimes may lead to the incarceration of managers as well as directors of companies
6National Environmental Management Act (NEMA) 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
7National Environmental Management Act EIA Regulations On 18th June 2010 the new EIA Regulations were published and came into effect on 2nd August 2010EIA Regulations (R543)Listing Notice 1 (R544) lists activities which require a Basic AssessmentListing Notice 2 (R545) lists activities which require a Scoping and Environmental Impact Report
8Air Quality ActThe Air Quality Act regulates air quality in order to protect the environmentProvides for national norms and standards regulating air quality monitoringProvides for specific air quality measuresRegistration Certificates issued under the Atmospheric Pollution Prevention Act (APPA) need to be converted to AQA Air Emission LicensesAmbient air quality standards put in place
10Air Quality Act Point Source Emission Limits Solid Fuel Combustion Installations(greater than 50MW heat input per unit)Plant Statusmg/Nm3Particulate MatterNew50Existing100Sulphur Dioxide5003500Oxides of Nitrogen (NOx expressed as NO2)7501100under normal conditions of 10% O2, 273 Kelvin and kPa
11Air Quality Act Point Source Emission Limits Gas Combustion Installations(greater than 50MW heat input per unit)Plant Statusmg/Nm3Particulate MatterNew10ExistingSulphur Dioxide400500Oxides of Nitrogen (NOx expressed as NO2)50300under normal conditions of 10% O2, 273 Kelvin and kPa
12Air Quality Act Point Source Emission Limits Lime KilnPlant Statusmg/Nm3Particulate MatterNew50Existing100Total Reduced Sulphur (measured as H2S)10Oxides of Nitrogen (NOx expressed as NO2)6002000under normal conditions of 10% O2, 273 Kelvin and kPa
13Air Quality Act Point Source Emission Limits Recovery BoilersPlant Statusmg/Nm3Particulate MatterNew50Existing100Total Reduced Sulphur (measured as H2S)15Sulphur Dioxide30300Oxides of Nitrogen (NOx expressed as NO2)under normal conditions of 10% O2, 273 Kelvin and kPa
14Air Quality Act - Penalties 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)
15National Environmental Management: Waste Act (NEM:WA) Came into effect on 1 July 2009 (with the exception of certain sections)Regulates waste management in order to protect health and the environmentProvides for institutional arrangements and planning mattersNational Waste Management StrategyNorms and standards such as the classification of wasteDesignation of Waste Management Officers
16National Environmental Management: Waste Act (NEM:WA) Provides for the licensing and control of waste management activitiesRemediation of contaminated land (sections 35 to 41 not in effect yet)Requires Industry Waste Management PlansEstablishment of a National Waste Information SystemLicensing of Waste Management Activities
17National Environmental Management: Waste Act (NEM:WA) Sets out compliance and enforcement provisionsOffenses (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)
18Incentives and Disincentives Jan 2008S36BIncome Tax ActEnvironmental Capital ExpenditureTax deductionJan 2009S12IIncome Tax ActClean Production Tax BenefitsTax deductionMar 2009S36CIncome Tax ActBiodiversity Tax BenefitsTax deductionMar 2009variedElec Regulation ActRE Electricity TariffsFeed in tariffsJul 20092c/kWhCustoms and Excise ActEnergy Efficiency LevyEnergy levyOct2009R3/bulbCustoms and Excise ActLight Bulb LevyBulb levy
19Incentives and Disincentives Sep 2010per CO2Customs and Excise ActRevised Vehicle TaxesVehicle Levy?R15 – R140AgreementWaste Tyre LevyTyre Levy?R100/ton??Emission TaxesCO2 tax?R/ton?Waste ActExtended Producer ResponsibilityPaper / packaging levy
20Environmental Capital Expenditure “environmental treatment and recycling assets”“environmental waste disposal assets”Tax write-offTax write-offAccelerated depreciation allowanceStraight line depreciation allowanceYear 140%Per year5%Year 220%Year 320%Year 420%
21Environmental Capital Expenditure “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 -utilised in the course of a taxpayer’s 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;andrequired by any law of the Republic for purposes of complying with measures that protect the environment”.
22Environmental Capital Expenditure “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 -of a permanent nature;utilised in the course of a taxpayer’s 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; andrequired by any law of the Republic for purposes of complying with measures that protect the environment”.