Return to SCM Dictionary A. S. T. M. American Society for Testing and Materials. A. T. A. American Trucking Association. AP. See Accounts Payable. AR. See Accounts. Department of Agriculture Rural Development The Cottage Food law, enacted in 2010, allows individuals to manufacture and store certain types of foods in an. Activities exempt from waste management licensing. Some activities involving waste materials are exempt from licensing if they meet the requirements detailed in. Unless the provision or context otherwise requires, these definitions shall govern the construction of this code. Enacted by Stats. Ch. 3. TITLE 34. GAME. Chapter. 1. Preliminary Provisions. Pennsylvania Game Commission. Fiscal Affairs. 7. Property and Buildings. Enforcement. 21. Game or. Activities exempt from waste management licensing. Some activities involving waste materials are exempt from licensing if they meet the requirements detailed in Regulation 1. Waste Management Licensing Scotland Regulations 2. Regulations. Although an activity may be exempt from waste management licensing, it is still subject to statutory controls to prevent environmental pollution and harm to human health. The controls under Regulation 1. The controls under Regulation 1. It is an offence to carry out an exempt activity without it being registered or to carry out an activity in breach of registration obligations. Only Establishments or Undertakings i. Private individuals and householders do not have to register. Paragraphs 1, 2, 3, 4, 5, 6, 81, 1. Simple Exemptions by SEPA. These activities must be registered with SEPA before they commence however there is no fee for registration. The registration lasts as long as you are carrying out the activity. These exemptions can now be registered online see registration forms below. Activities carried out under Paragraphs 7, 82, 9, 1. Complex Exemptions by SEPA. These activities must also be registered with SEPA before they commence. A registration fee must be paid. These registrations last for 1. SEPA. Paragraphs 7, 82, 9, 1. SEPA registration form. Copies of the form can be obtained from your local SEPA office or downloaded from this web site using the links below. SEPA Guidance Notes are also available to assist with completion of the form. Instruments+and+Articles+%28RAM-Limited+Quantity%29.jpg' alt='Activity Limit For An Exempt Consignment Definition' title='Activity Limit For An Exempt Consignment Definition' />When SEPA receives a registration form, it will determine whether or not the activity should be registered. Within 2. 1 days you will receive either confirmation of the registration or notice that the registration has been refused. It should be noted that SEPA can now remove the activity from the Register where it breaches the legal requirements in such circumstances it would be an offence to continue to carry on the activity. Where an exempt activity relates to the storage, treatment or recovery of waste then operating out with the parameters specified for that activity may indicate that a waste disposal activity is taking place. In these circumstances, the activity would no longer be exempt and you may have to cease the activity or remove some or all of the waste or apply for an appropriate authorisation. From 1 April 2. 01. Scottish Landfill Tax if the activity purportedly being carried out under an exemption actually constitutes a disposal of the waste by way of landfill. Note From 1 April 2. Scotland will be liable for Scottish Landfill Tax SLf. T. For further information on SLf. T, please visit the Revenue Scotland websiteor contact SEPA. Technical Guidance for Paragraphs 4. There is currently no guidance for Paragraphs 1. For full details of regulatory requirements, reference should be made to the relevant Regulations, available from The Stationary Office. The following links provide access to the relevant regulations A general information leaflet has been published by SEPA, which can be downloaded here 6. Publications Department. Paragraph 1 The use of waste glass in glass manufacture and production. What the legislation says 1. The use, under a permit granted under the 2. Regulations, of waste glass as part of an activity within Part B of Section 3. Part 1 of Schedule 1 to the 2. Regulations if the total quantity of waste glass so used in that activity does not exceed 6. The storage, at the place where the activity is carried out, of any waste which is intended to be used in reliance upon the exemption conferred by sub paragraph 1. Registration requirements Needs to be registered with SEPA but no fee is required. This exemption can be registered online. However, establishments and undertakings can still use the paper form should they wish. This form should be sent to the Registrar at your local SEPA area office addresses are given on the formThe following questions and answers are provided to help you further understand this exemption Q. How long will the registration lastWill it require renewal at any time A. The registration of this exemption is not time limited but it can be de registered by SEPA if it is not managed properly and no longer fulfills the criteria requirements of the exemption or if the activities cause pollution or harm to health. If the activity does comply with the exemption criteria the registration will not have to be renewed except where there is a significant change to the activity. Paragraph 2 Operation of a scrap metal furnace. What the legislation says 2. The operation, under a permit granted under the 2. Regulations, of a scrap metal furnace with a design holding capacity of less than 2. Part B of Section 2. Part B of Section 2. Part 1 of Schedule 1 to the 2. Regulations. 2 The loading or unloading of such a furnace in connection with its operation in a manner covered by the exemption conferred by sub paragraph 1. The storage, at the place where such a furnace is located but not in cases where that place is used for carrying on business as a scrap metal dealer of scrap metal intended to be submitted to an operation covered by the exemption conferred by sub paragraph 1. Registration requirements Needs to be registered with SEPA but no fee is required. This exemption can be registered online. However, establishments and undertakings can still use the paper form should they wish. This form should be sent to the Registrar at your local SEPA area office addresses are given on the formThe following questions and answers are provided to help you further understand this exemption Q. How long will the registration last Will it require renewal at any time A. The registration of this exemption is not time limited but it can be de registered by SEPA if it is not managed properly and no longer fulfills the criteria requirements of the exemption or if the activities cause pollution or harm to health. If the activity does comply with the exemption criteria the registration will not have to be renewed except where there is a significant change to the activity. Car Audio Installation Lake Jackson Tx 77566 there. Paragraph 3 Burning of waste as a fuel. What the legislation says 3. The carrying on of any of the following operationsa burning as a fuel, under a permit granted under the 2. Regulations, ofi straw, poultry litter or wood ii waste oil listed in Table 1 including waste oil which is special waste oriii solid fuel which has been manufactured from waste by a process involving the application of heat, to the extent that it is or forms part of an activity within Part B of any Section of Part 1 of Schedule 1 to the 2. Regulations b the secure storage on any premises of any wastes mentioned in sub paragraph a, other than waste oil, which are intended to be burned as mentioned in that sub paragraph, and the feeding of such wastes into an appliance in which they are to be so burned c the secure storage of waste oil listed in Table 1 including waste oil which is special waste at the place where it is produced for a period not exceeding 1. Regulations, of tyres to the extent that it is or forms part of an activity within Part B of Section 1. Part 1 of Schedule 1 to the 2. Regulations, and the shredding and feeding of tyres into an appliance in which they are to be so burned e the secure storage on any premises of tyres wherei the tyres are intended to be submitted to an operation covered by the exemption conferred by sub paragraph d ii the tyres are stored separately iii none of the tyres is stored on the premises for longer than 1. Table 1Codes referred to in the European Waste Catalogue. Includes special waste. Registration requirements Needs to be registered with SEPA but no fee is required. This exemption can be registered online. Excise Notice AGL1 Aggregates Levy. Foreword. This notice cancels and replaces Notice AGL1 Aggregates Levy dated 4 November 2. Details of the main changes to the previous version can be found in paragraph 1. Basic principles. About this notice. This notice provides a general guide to the Aggregates Levy. This is a tax on the commercial exploitation in the UK of rock, sand and gravel. Whats changed. This notice replaces the edition issued in November 2. From January 2. 01. Aggregates Levy will be able to access their returns online. Agents will continue to be able to submit returns on behalf of their clients where the client has authorised them to do so. As part of this change, HM Revenue and Customs HMRC needs to issue a new 1. Aggregates Levy businesses to ensure compatibility with the new system. You dont need to register again, but its important you use the new number in all your dealings with us, including returns and payments. The main changes to the content of the notice can be found in the following parts of this notice Paragraphsectionother reference. Content. 1. 2. Summarises why the changes to this notice are needed. Sections 9, 1. 0, 1. New address for some Aggregates Levy enquiries. Transfer of registration number of an Aggregates Levy business to a new owner no longer possible. Paragraphs on registering and accounting for the levy in divisions have been removed. Changes to reflect the new process for submitting online returns. New address for cheque payments. Section 2. 0Link to example return removed. Unless otherwise specified, references in this notice to sections or paragraphs are to the named section or paragraph in this notice. Who should read this notice. Quarry operators and other extractors of rock, sand and gravel, including operators of dredgers, importers of aggregate, mobile crusher operators and others who commercially exploit aggregate. It will also be of interest to others in the construction industry and users of minerals for agricultural and industrial purposes. The legislation covering this notice. Finance Act 2. 00. Schedules 4 1. 0 as amended. Aggregates Levy Registration and Miscellaneous Regulations 2. Aggregates Levy General Regulations 2. The Aggregates Levy Northern Ireland Special Tax Credit Regulations 2. What aggregate is. For the purposes of the levy, aggregate is rock, gravel or sand, together with whatever substances are incorporated in the rock, gravel or sand or naturally occur mixed with it. This includes the spoil, waste, offcuts and other by products arising from the cutting of any rock to produce stone with one or more flat surfaces. This includes flat roofing slates, dimension stone, building stone and other masonry productsprocess of extracting industrial minerals from aggregateproduction of lime or cement from limestone or from limestone and other substances including shaleuse of shale which isnt for construction purposes. How the levy is structured. The levy is a specific one stage non deductible tax. Unlike VAT it cannot be reclaimed as input tax. The rate of levy. There is one rate per whole tonne. This is apportioned on amounts less than one tonne. So, for example, the levy due on half a tonne is currently 1. Date per tonne. 1 April 2. March 2. 00. 8 inclusive1. April 2. 00. 8 to 3. March 2. 00. 9 inclusive1. From 1 April 2. 00. Whos liable to pay the levy. Anyone who is responsible for commercially exploiting aggregate in the UK will need to register for Aggregates Levy and account for and pay the levy to us, see paragraph 2. Scope of the levy. When Aggregates Levy applies. Aggregates Levy applies to any aggregate that is subjected to commercial exploitation on or after 1 April 2. Aggregates Levy has already been applied to it, and not subsequently relieved. However, in certain circumstances, relief is available after the levy has been applied see section 5. Commercial exploitation. Aggregate is regarded as being subjected to commercial exploitation if its exploited in the UK in the course or furtherance of a business. For the purposes of the levy, the UK includes UK waters designated under section 17 of the Continental Shelf Act 1. Those waters are now generally the exclusive economic zone up to 2. UK has rights over the seabed and subsoil. A quantity of aggregate is subjected to exploitation if any one of the following applies Type of exploitation. Examples. Its removed from its originating site a connected site which is registered under the same name as the originating site a site where it had been intended to apply an exempt process to it, but this process was not applied Its subject to an agreement to supply see paragraph 2. Its used for construction purposesas part of a building as part of a road as part of some other structure, for example, an embankmentwhen its used to make concrete. Its mixed with anything other than water, except in permitted circumstances see paragraph 2. When we regard aggregate as being used for construction purposes. Aggregate is regarded as being used for construction purposes when its used as material or support in the construction or improvement of any structuremixed with anything as part of a process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material. In this context, structure includes buildings, bridges, roads, paths, the way on which any railway is laid or is to be laid, and embankments. Use for construction purposes, therefore, includes material used for lining ponds and lagoonslandfill engineeringrailway ballastconstruction of bunds, flood defences, temporary haulage roads and damswalling, hedging, gabion and rockery stonescouring protection for off shore wind turbines and foundations for on shore wind turbines, andlandscaping and restoration in certain circumstances but also see belowHowever, use for construction purposes does not include use where there is no structure being constructed or improved for example, quarry restoration where the activity involves nothing more than filling a void, oruse in an exempt process. Note aggregate returned to the land at the site from which it was won, unmixed with anything other than water, isnt taxable. Returning to the land includes using unmixed, dry aggregate to make tracks or paths within the boundary of a registered site. Landfill sites and Aggregates Levy. Aggregate which is genuine waste and which is disposed of as waste at a landfill site and subject to landfill tax is relieved from the Aggregates Levy, see section 5. But if you use aggregate in landfill site engineering, for example, for lining or covering or for other construction purposes at the site, its not true waste and is therefore subject to the levy. However, if you use unmixed aggregate from your site for landfill site engineering on that same site, this wont be subject to the levy, because it will be regarded as being returned to the land at the site from which it was won, see paragraph 2. Permitted circumstances when mixing aggregate. This is when the aggregate in question is mixed only with taxable aggregate which has not previously borne the levy, and all the mixing takes place at a site which is the originating sitea site registered under the same name as the originating site to which aggregate has been removeda site to which aggregate has been removed for an exempt process to be applied to it which has not been applied to it. What a site is for the purposes of the levy. A site is any premises which you use, or you intend to use for winning any aggregatemixing any aggregateapplying an exempt process to any aggregatestoring any aggregatethe first landing in the UK of aggregate won from the seabed within UK waters. Note We may determine the boundaries of those sites to make sure that liability to the levy isnt intentionally avoided. The originating site. The originating site is the site where the aggregate was won, or most recently won see paragraph 2.