The Landfill Allowances Scheme (Scotland) Regulations 2005, which were
the subject of consultation last year, came into force on 1st
April 2005 (apart
from Regulation 8 (transfer of landfill allowances) which comes
into force on 1st April 2008).

The Regulations provide for the allocation, banking, borrowing
and transfer of landfill allowances. Once the Scottish Ministers
have
made an allocation
of landfill allowances in terms of the Waste and Emissions
Trading Act 2003, the monitoring authority has to assign reference
numbers to those
allowances
and allocate them to the landfill allowance accounts of the
relevant
waste disposal authorities. SEPA is the monitoring authority
for Scotland. Generally
any landfill allowances which are not used in one scheme
year are (with certain exceptions) automatically transferred to the next
year. Landfill
allowances
can be borrowed or transferred provided a request is made
to SEPA, and the relevant conditions in the regulations are satisfied.

SEPA has responsibility for working out how much biodegradable
municipal waste is sent to landfill by each waste disposal
authority in a scheme
year, and
for reconciling this amount with each authority's allowances
for that year. Waste disposal authorities and landfill
operators must
keep specified
records
and make returns to SEPA which must maintain a publicly
available landfill allowances register. Waste disposal authorities
must heed any guidance
issued by the Scottish Ministers in relation to biodegradable
municipal waste.

Failure to comply with the duty not to exceed allowances,
or requirements imposed under the Regulations, will attract
penalties.
The Regulations
specify when
penalties are due and make provision for interest in
the event of late payment.

The full text of the Regulations is available on the HMSO website at:

http://www.hmso.gov.uk/legislation/scotland/ssi2005/20050157.htm

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