RLB_UK_Riders_Digest_2013

UK CONSTRUCTION INFORMATION
Site Waste Management Plans
What are capital allowances?
Capital allowances are a tax deduction
(tax allowance) for certain capital
expenditure.
They reduce a taxpayer’s tax bill for a
given period by being deducted from
the taxable income for the period. For
corporate taxpayers, this effectively equates to a cash saving of
26%* of the capital allowances write down for the tax year, for
individuals this is as much as a 50% cash saving of the capital
allowances write down for the tax year.
In April 2008 the Site Waste Management Plans
Regulations came into force and with it made a legal
requirement in England for a site waste management plan
to be prepared on projects with an estimated cost greater
than £300,000. In Wales, Scotland and Northern Ireland,
site waste management plans are seen as “best practice”
by their environmental standards agencies but are not a
legal requirement.
The Department of the Environment Northern Ireland
(DOENI) consulted on proposals to make site waste
management plans (SWMP) a legal requirement for certain
construction and demolition projects in Northern Ireland.
The consultation closed on 11 March 2011, but the
implementation of the regulations is currently on hold.
Site waste management plans attract points when
assessing projects to sustainable standards, such
as Building Research Establishment Environmental
Assessment Method (BREEAM), and are a requirement by
government and major private clients in attaining their waste
management goals.
“Construction” is deemed to be any building, civil
engineering or engineering construction work, including
renovation, demolition, installation, dismantling and
maintenance.
The aim of the Regulations is to improve resource efficiency,
reduce fly tipping, help demonstrate compliance with
existing waste legislation and raise and maintain standards.
They also support the wider initiatives of Environmental
Impact Assessment (EIA), Environmental Management
Systems (EMS) and Corporate Responsibility (CR) as well
as the Government Sustainable Construction Strategy.
The Client must prepare a Site Waste Management Plan
before construction work begins. If a project is started
without a Site Waste Management Plan, the Client and the
Principal Contractor are both guilty of an offence.
Site Waste Management Plans should endorse the Client’s
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