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Relevant to the Pulp and Paper Industry
Environmental Legilsation
Gladys NaylorEnvironmental ManagementMondi South Africa
The Constitution
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 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.
Development of Legislation
En
vir
onm
ent
Conse
rvati
on A
ct
73
9f
1989
Nati
onal Fo
rest
s A
ct 8
4 o
f 1998
Fore
stry
Law
s A
mend
ment
Act
35
of
20
05
Nati
onal Veld
and F
ore
st F
ire
Act
101 o
f 199
8
Nati
onal Fo
rest
and
Fire
Law
s A
mend
ment
Act
12
of
12
001
Nati
onal W
ate
r A
ct 3
6 o
f 1998
Nati
onal W
ate
r A
mend
ment
Act
45
of
19
99
Wate
r S
erv
ices
Act
10
8 o
f 1
997
Wate
r S
erv
ices
Am
end
ment
Act
30
of
20
04
Nati
onal
En
vir
onm
enta
l M
an
ag
em
ent
Act
10
7 o
f 1
998
Pro
tect
ed
Are
as
Act
57 o
f 2003
Bio
div
ers
ity A
ct
10
of
20
04
Air
Qualit
y A
ct
39
of
20
04
Wast
e A
ct 5
9 o
f 20
08
Ele
ctri
city
R
egula
tion A
ct 4
of
20
06
Gas
Act
48 o
f 20
01
Nati
onal En
erg
y
Regula
tor
Act
40
of
20
04
1989
1997
1998 1999
2001 2003
2004 2005
2006
2008
1994
Const
ituti
on A
ct
10
8 o
f 1
996
1996
2009
En
vir
onm
ent
Law
s A
mend
ment
Act
14
of
20
09
National 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 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
National Environmental Management Act (NEMA)
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
National 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
On 18th June 2010 the new EIA Regulations were published and came into effect on 2nd 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
National Environmental Management ActEIA Regulations
Air Quality Act
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
Air Quality Act Ambient Air Quality Standards
Averaging Period
Concentration
10 minutes
500 µg/m3 (191ppb)
1 hour 350 µg/m3
(134 ppb)
24 hours 125 µg/m3
(48 ppb)
1 year 50 µg/m3
(19 ppb)
Sulphur Dioxide
Averaging Period
Concentration
24 hours 120 µg/m3
1 year 50 µg/m3
Particulate Matter (PM10)
Averaging Period
Concentration
1 hour 200 µg/m3
(106 ppb)
1 year 40 µg/m3
21ppb)
Nitrogen Dioxide (NO2)
Air Quality Act Point Source Emission Limits
Plant Status mg/Nm3
Particulate Matter New 50
Existing 100
Sulphur Dioxide New 500
Existing 3500
Oxides of Nitrogen (NOx expressed as NO2)
New 750
Existing 1100
under normal conditions of 10% O2, 273 Kelvin and 101.3 kPa
Solid Fuel Combustion Installations (greater than 50MW heat input per unit)
Air Quality Act Point Source Emission Limits
Plant Status mg/Nm3
Particulate Matter New 10
Existing 10
Sulphur Dioxide New 400
Existing 500
Oxides of Nitrogen (NOx expressed as NO2)
New 50
Existing 300
under normal conditions of 10% O2, 273 Kelvin and 101.3 kPa
Gas Combustion Installations (greater than 50MW heat input per unit)
Air Quality Act Point Source Emission Limits
Plant Status mg/Nm3
Particulate Matter New 50
Existing 100
Total Reduced Sulphur (measured as H2S)
New 10
Existing 10
Oxides of Nitrogen (NOx expressed as NO2)
New 600
Existing 2000under normal conditions of 10% O2, 273 Kelvin and 101.3 kPa
Lime Kiln
Air Quality Act Point Source Emission Limits
Plant Status mg/Nm3
Particulate Matter New 50
Existing 100
Total Reduced Sulphur (measured as H2S)
New 15
Existing 15
Sulphur Dioxide New 30
Existing 300
Oxides of Nitrogen (NOx expressed as NO2)
New 300
Existing 300
under normal conditions of 10% O2, 273 Kelvin and 101.3 kPa
Recovery Boilers
Air 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)
National 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 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
National Environmental Management:Waste Act (NEM:WA)
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)
National Environmental Management:Waste Act (NEM:WA)
Incentives and Disincentives
Income Tax ActJan 2008
Environmental Capital ExpenditureTax deductionS36B
Income Tax ActJan 2009
Clean Production Tax Benefits Tax deductionS12I
Income Tax ActMar 2009
Biodiversity Tax Benefits Tax deductionS36C
Elec Regulation ActMar 2009
RE Electricity Tariffs Feed in tariffsvaried
Customs and Excise ActJul 2009
Energy Efficiency Levy Energy levy2c/kWh
Customs and Excise ActOct2009
Light Bulb Levy Bulb levyR3/bulb
Incentives and Disincentives
Customs and Excise ActSep 2010
Revised Vehicle Taxes Vehicle Levyper CO2
Agreement?
Waste Tyre Levy Tyre Levy
R15 – R140
??
Emission Taxes CO2 tax
R100/ton?
Waste Act?
Extended Producer ResponsibilityPaper / packaging levy
R/ton?
Environmental Capital Expenditure
“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 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 -
a) 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;
and
b) required by any law of the Republic for purposes of complying with measures that protect the environment”.
Environmental 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 -
a) of a permanent nature;b) 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; and
c) required by any law of the Republic for purposes of complying with measures that protect the environment”.
Renewable Energy
Wind, sun, water, biomass
Tax write-off
50%Year 1
Accelerated depreciation allowance
30%Year 2
20%Year 3
Possible Future Charges?
NEM: Air Quality Act
Permitted Allowance
exceed
Charge / Excess?
Possible Future Charges?
National Water Act
Waste Discharge Charge System
exceed
Charge based on pollutants
Why is this important?
Duty of Care
Sustainability of our natural resources
Reputational Risk
Criminal Sanctions
What will our legacy be?
Questions?
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