Glossary of UK environmental compliance terms

128 terms, each defined in plain English and linked to the guide where it matters.

A

Abstraction licence: Permission to take water from a surface or underground source above 20 cubic metres a day in England and Wales. See: Trade effluent consents, water discharge permits and abstraction licences
Authorised person: A registered waste carrier, or the holder of an environmental permit or registered exemption, who may lawfully receive waste. See: Waste duty of care and waste transfer notes

B

Battery compliance scheme: An approved organisation that registers portable battery producers above 1 tonne and finances collection and treatment on their behalf. See: Battery regulations: producer responsibility and take-back
Battery passport: A digital record required by the EU Batteries Regulation for EV and industrial batteries, accessible by QR code, applying in Northern Ireland and the EU. See: Battery regulations: producer responsibility and take-back
Bespoke permit: A permit with conditions written for a specific site, used when no exemption or standard rules permit fits. See: Environmental permits: who needs one, how to apply and what it costs
Biodiversity gain plan: The document approved by the planning authority before development starts, showing how the 10% gain will be delivered and secured. See: Biodiversity net gain (BNG) for development in England
Biodiversity gain site register: Natural England's public register of land where off-site habitat is created or enhanced for allocation to developments. See: Biodiversity net gain (BNG) for development in England
Biodiversity unit: The measure of habitat value in the statutory metric, combining area, distinctiveness, condition and strategic significance. See: Biodiversity net gain (BNG) for development in England
Buy-out: The payment per tonne of CO2e that a facility makes to cover a shortfall against its CCA target. See: Climate change agreements and the Climate Change Levy

C

Carbon leakage: The risk that carbon pricing moves production and emissions to countries with weaker policies; the basis for free allocation and CBAM. See: UK Emissions Trading Scheme (UK ETS)
Carbon price relief: A reduction in CBAM liability for a qualifying carbon price already paid in the country of production, evidenced by a verification form. See: UK carbon border adjustment mechanism (UK CBAM) from 2027
Carbon reduction plan: A published statement of an organisation's emissions baseline, current emissions and reduction measures, required for major government contracts under PPN 006. See: ISO 14001:2026 environmental management systems
Carrier bag charge: The minimum price retailers must charge for a single-use carrier bag, from 5p in Wales to 25p in Northern Ireland. See: Single-use plastics bans, vapes, wet wipes and carrier bag charges
CBAM goods: Imported products in the aluminium, cement, fertiliser, hydrogen, iron and steel sectors identified by commodity code and subject to the UK CBAM. See: UK carbon border adjustment mechanism (UK CBAM) from 2027
CBAM rate: The price per tonne of embedded emissions set by HMRC for each sector each quarter, based on the effective UK carbon price. See: UK carbon border adjustment mechanism (UK CBAM) from 2027
Climate Change Levy (CCL): A tax on electricity, gas, LPG and solid fuel supplied to business and public-sector users, charged by suppliers and paid to HMRC. See: Climate change agreements and the Climate Change Levy
Co-collection: Collecting two or more recyclable streams in one container; allowed in England only where the collector justifies it in writing. See: Workplace recycling rules: Simpler Recycling and the devolved regimes
Collection target: The share of portable batteries placed on the market that must be collected for recycling each year, currently 45%. See: Battery regulations: producer responsibility and take-back
Company certificate: The certification a business must hold to install, service or decommission F-gas equipment, issued by bodies such as Refcom or Quidos. See: F-gas regulations for refrigeration, air conditioning and heat pumps
Compliance assessment report (CAR): The report an officer issues after an inspection, audit or desk check, recording any permit breaches and the actions needed. See: Environmental permits: who needs one, how to apply and what it costs
Compliance charge: The Environment Agency's annualised charge for checking that a registered exemption is being operated within its conditions. See: Waste exemptions: when you can operate without a permit
Compliance obligations: ISO 14001's term for the legal requirements and other commitments an organisation must identify, meet and evaluate. See: ISO 14001:2026 environmental management systems
Comply or explain: A requirement to make the disclosures or explain publicly why they have not been made; the basis of the FCA's UK SRS rules. See: UK Sustainability Reporting Standards and climate disclosures
Consignee: The permitted site that receives hazardous waste and files quarterly returns to the regulator and the producer. See: Hazardous waste: classification, consignment notes and returns
Consignment note: The document that must accompany every movement of hazardous (or special) waste, completed in parts by the producer, carrier and receiving site. See: Hazardous waste: classification, consignment notes and returns
Conversion factors: Emission factors published each year by DESNZ for converting energy use and activity data into tCO2e. See: SECR reporting (Streamlined Energy and Carbon Reporting)
Crossed-out wheeled bin: The mandatory symbol on EEE showing that it must not be disposed of in general waste. See: WEEE regulations: producers, retailers and online marketplaces

D

D7 exemption: The exemption for burning plant tissue and untreated wood waste in the open at the place of production, within limits. See: Waste exemptions: when you can operate without a permit
Default value: A government-set emissions figure per product used where an importer does not have verified actual emissions data. See: UK carbon border adjustment mechanism (UK CBAM) from 2027
Deficit notice: A regulator's notice setting a new deadline to surrender missing allowances after the 30 April deadline is missed. See: UK Emissions Trading Scheme (UK ETS)
Deposit management organisation (DMO): The industry-led, not-for-profit body appointed to run a deposit return scheme: registering producers and return points, setting the deposit and fees, and paying handling fees. See: Deposit return scheme for drinks containers (from October 2027)
Digital waste tracking: The UK-wide digital service, mandatory in phases from October 2026, in which waste receipts and later movements are recorded instead of on paper. See: Mandatory digital waste tracking
Digitally excluded operator: An operator unable to use the online service, for example through lack of connectivity, who may keep written records instead. See: Mandatory digital waste tracking
Distributor Take-back Scheme (DTS): A scheme that eligible distributors can join instead of offering in-store take-back, funding local authority collection sites. See: WEEE regulations: producers, retailers and online marketplaces
Duly made: The point at which the regulator accepts that an application has enough information, and the right fee, for it to start the determination. See: Environmental permits: who needs one, how to apply and what it costs

E

EASR: The Environmental Authorisations (Scotland) Regulations 2018, Scotland's single framework for authorising activities that could harm the environment. See: Environmental permits: who needs one, how to apply and what it costs
EEE: Electrical and electronic equipment: anything dependent on electric currents or electromagnetic fields to work, including vapes. See: WEEE regulations: producers, retailers and online marketplaces
Embedded emissions: The greenhouse gas emissions released in producing a good, including certain precursor materials, on which the CBAM is charged. See: UK carbon border adjustment mechanism (UK CBAM) from 2027
Emission limit value (ELV): The maximum concentration of sulphur dioxide, nitrogen oxides or dust a plant may emit, set in its permit. See: Medium combustion plant and specified generator permits
Energy and carbon report: The separate report an in-scope LLP prepares and files with its accounts to make SECR disclosures. See: SECR reporting (Streamlined Energy and Carbon Reporting)
Environmental aspect: An element of an organisation's activities, products or services that interacts with the environment, such as energy use or waste generation. See: ISO 14001:2026 environmental management systems
Environmental management system (EMS): The structured set of policies, processes and records an organisation uses to manage its environmental impacts and obligations. See: ISO 14001:2026 environmental management systems
ESOS action plan: A plan, submitted after notifying compliance, listing the energy-saving measures you intend to take in the next compliance period and their estimated savings. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
ESOS lead assessor: A competent person on an approved professional register who carries out or oversees an ESOS assessment and confirms it meets the rules. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
Evidence pack: The records showing how you complied with ESOS, including calculations, estimates, reports and group agreements. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
EWC code: The six-digit European Waste Catalogue (List of Waste) code that classifies a waste type; an asterisk marks hazardous entries. See: Waste duty of care and waste transfer notes

F

F-gas: A fluorinated greenhouse gas: hydrofluorocarbons (HFCs), perfluorocarbons (PFCs) or sulphur hexafluoride (SF6), used mainly as refrigerants. See: F-gas regulations for refrigeration, air conditioning and heat pumps
Fabric Performance metric: One of the reformed EPC metrics measuring how well a home's walls, roof, floors and windows retain heat; the core of the 2030 domestic standard. See: Minimum energy efficiency standards (MEES) for let property
Finished plastic packaging component: A packaging component that has undergone its last substantial modification; the unit on which plastic packaging tax is charged. See: Plastic packaging tax
Free allocation: Allowances given without charge to sectors at risk of carbon leakage, calculated from benchmarks and activity levels; the second period runs 2027 to 2030. See: UK Emissions Trading Scheme (UK ETS)
Full-time equivalent (FTE): A headcount measure that converts part-time staff into full-time units; England's 10-FTE threshold is counted across the whole business. See: Workplace recycling rules: Simpler Recycling and the devolved regimes

G

General binding rules (GBRs): Mandatory rules for low-risk activities in Scotland. If you follow them, you are authorised without applying to SEPA. See: Environmental permits: who needs one, how to apply and what it costs
Global warming potential (GWP): How much warming a gas causes compared with the same mass of CO2; R404A is about 3,922, R410A 2,088, R134a 1,430, R32 675. See: F-gas regulations for refrigeration, air conditioning and heat pumps
Groundwater activity: A discharge of pollutants to ground that may reach groundwater, requiring a permit or exemption. See: Trade effluent consents, water discharge permits and abstraction licences

H

HFC quota: The annual allowance, in tCO2e, that a producer or importer may place on the GB market under the phase-down. See: F-gas regulations for refrigeration, air conditioning and heat pumps
Hospital and small emitter opt-out: An alternative for installations emitting under 25,000 tCO2e a year with under 35 MW capacity, which meet emissions targets instead of surrendering allowances. See: UK Emissions Trading Scheme (UK ETS)

I

Intensity ratio: A figure relating your emissions to a measure of activity, such as tCO2e per £1 million turnover or per square metre. See: SECR reporting (Streamlined Energy and Carbon Reporting)
ISSB: The International Sustainability Standards Board, which issues the global baseline sustainability disclosure standards the UK SRS are based on. See: UK Sustainability Reporting Standards and climate disclosures

L

Large producer: A producer with UK turnover of £2 million or more that handles more than 50 tonnes of packaging a year; pays disposal fees and holds recycling obligations. See: Packaging EPR (extended producer responsibility for packaging)
Large undertaking (ESOS): A UK undertaking with 250 or more employees, or with annual turnover over £44 million and a balance sheet total over £38 million. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
Low energy user: A company or LLP that used 40,000 kWh or less in the reporting period. It states this instead of making detailed SECR disclosures. See: SECR reporting (Streamlined Energy and Carbon Reporting)
Low-volume exemption: Product lines of fewer than 5,000 units a year, which are exempt from fees, deposits and labelling but must be registered and reported. See: Deposit return scheme for drinks containers (from October 2027)
Lower tier: The free registration tier for businesses carrying only their own non-construction waste, charities and waste authorities. See: Waste carrier, broker and dealer registration (and the move to permits)

M

Mass balance: An accounting method that attributes recycled content from a mixed input across outputs, allowed for chemically recycled plastic from April 2027. See: Plastic packaging tax
MESOS: Manage your ESOS reporting: the Environment Agency's online service for notifications, action plans and progress updates. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
Mirror entry: A pair of List of Waste codes, one hazardous and one not, where the producer must assess the waste's composition to decide which applies. See: Hazardous waste: classification, consignment notes and returns
Mogden formula: The formula sewerage undertakers use to charge for trade effluent according to volume, strength (chemical oxygen demand) and suspended solids. See: Trade effluent consents, water discharge permits and abstraction licences

N

Notice of liability: PackUK's invoice to a large producer for packaging EPR disposal fees, based on the producer's reported household packaging. See: Packaging EPR (extended producer responsibility for packaging)

O

Oxo-degradable plastic: Plastic with additives that make it fragment into microplastics; banned in Scotland and Northern Ireland and planned for a ban in Wales. See: Single-use plastics bans, vapes, wet wipes and carrier bag charges

P

PackUK: The scheme administrator for packaging EPR, established within Defra, which sets and invoices disposal fees and runs the recyclability assessment methodology. See: Packaging EPR (extended producer responsibility for packaging)
Phase 1: The first stage of digital waste tracking, covering only operators of permitted, licensed or authorised sites that receive waste. See: Mandatory digital waste tracking
POPs: Persistent organic pollutants, such as certain flame retardants in soft furnishings, which must be identified in the waste record and destroyed rather than recycled. See: Mandatory digital waste tracking
Portable battery: A sealed battery that can be hand-carried and is not an industrial or automotive battery; the category subject to the UK collection target. See: Battery regulations: producer responsibility and take-back
PP11: HMRC's supplier certificate that tells an energy supplier what proportion of a supply qualifies for the CCA reduced rate. See: Climate change agreements and the Climate Change Levy
Priority habitat: Habitats of principal importance listed under section 41 of the NERC Act 2006; harming them removes the benefit of the new small sites exemption. See: Biodiversity net gain (BNG) for development in England
PRN: Packaging recovery note, issued by an accredited reprocessor as evidence that a tonne of packaging waste has been recycled; PERNs are the export equivalent. See: Packaging EPR (extended producer responsibility for packaging)
Producer compliance scheme: An approved organisation that registers producers of 5 tonnes or more of EEE and finances the collection and treatment of WEEE on their behalf. See: WEEE regulations: producers, retailers and online marketplaces
PRS Exemptions Register: The public register on which landlords record MEES exemptions, valid for five years. See: Minimum energy efficiency standards (MEES) for let property

Q

Quoted company: A company whose equity shares are on the UK official list, officially listed in an EEA state, or admitted to dealing on the NYSE or Nasdaq. See: SECR reporting (Streamlined Energy and Carbon Reporting)

R

Rated thermal input: The maximum fuel energy a combustion unit can burn, in megawatts, based on the fuel's net calorific value; the measure used for the 1 MW and 50 MW thresholds. See: Medium combustion plant and specified generator permits
Recyclability assessment methodology (RAM): PackUK's method for rating household packaging red, amber or green according to how recyclable it is in practice in the UK. See: Packaging EPR (extended producer responsibility for packaging)
Recycled plastic: Plastic reprocessed from recovered material; from 1 April 2027 only post-consumer material and mass-balance-attributed chemically recycled plastic count. See: Plastic packaging tax
Regulated facility: Any activity that needs an environmental permit in England and Wales, such as an installation, waste operation, water discharge activity or medium combustion plant. See: Environmental permits: who needs one, how to apply and what it costs
Responsible undertaking: The group member, normally the highest UK parent, that carries out ESOS compliance and notifies on behalf of the whole participant. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
Return point: A shop or other location where consumers return empty containers and receive their deposit, by reverse vending machine or over the counter. See: Deposit return scheme for drinks containers (from October 2027)
Reverse vending machine: A machine that scans a container's scheme marker, accepts it and refunds the deposit. See: Deposit return scheme for drinks containers (from October 2027)

S

Scope 1 emissions: Direct emissions from fuel you burn and facilities you operate, including company vehicles. See: SECR reporting (Streamlined Energy and Carbon Reporting)
Scope 2 emissions: Indirect emissions from electricity, heat, steam or cooling you buy for your own use. See: SECR reporting (Streamlined Energy and Carbon Reporting)
Scope 3 emissions: Indirect emissions in a company's value chain, upstream and downstream, which UK SRS S2 requires after a one-year relief. See: UK Sustainability Reporting Standards and climate disclosures
Season ticket: A single transfer note covering repeated transfers of the same waste between the same parties for up to 12 months. See: Waste duty of care and waste transfer notes
Seven-year payback test: The non-domestic test under which an improvement is only required if its expected energy savings over seven years equal or exceed its cost. See: Minimum energy efficiency standards (MEES) for let property
Significant energy consumption: Areas of energy use making up at least 95% of total energy consumption. You may audit these instead of everything; the rest is de minimis. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
Simpler Recycling: The English regime requiring workplaces and households to separate dry recyclables, food waste and residual waste for collection. See: Workplace recycling rules: Simpler Recycling and the devolved regimes
Single-use plastic product: An item made wholly or partly of plastic that is not designed to be used more than once, such as disposable cutlery or a polystyrene cup. See: Single-use plastics bans, vapes, wet wipes and carrier bag charges
Single-use vape: A vape that is not refillable, not rechargeable, or neither; banned from sale across the UK since 1 June 2025. See: Single-use plastics bans, vapes, wet wipes and carrier bag charges
Small producer: A producer with turnover of £1 million or more handling more than 25 tonnes of packaging that does not meet the large producer test; reports data annually. See: Packaging EPR (extended producer responsibility for packaging)
Special waste: The Scottish term for hazardous waste, regulated under the Special Waste Regulations 1996. See: Hazardous waste: classification, consignment notes and returns
Specified generator: An electricity-generating combustion plant subject to additional nitrogen oxide limits and permit deadlines under Schedule 25B. See: Medium combustion plant and specified generator permits
Standard rules permit: A permit made up of a fixed, published set of conditions for a common activity. It is quicker and cheaper to get, but the rules cannot be changed or appealed. See: Environmental permits: who needs one, how to apply and what it costs
Statutory biodiversity credits: Credits sold by Natural England as a last resort where on-site and off-site gains cannot be achieved, priced above the market. See: Biodiversity net gain (BNG) for development in England
Statutory biodiversity metric: Defra's calculation tool for measuring biodiversity units before and after development; a simplified small sites metric exists for smaller schemes. See: Biodiversity net gain (BNG) for development in England
Sub-standard property: A property with an EPC rating of F or G that cannot lawfully be let without a registered exemption. See: Minimum energy efficiency standards (MEES) for let property
Subsistence charge: The annual charge you pay while your permit is in force, which covers the regulator's compliance work. See: Environmental permits: who needs one, how to apply and what it costs
Substantial modification: A manufacturing step that changes a component's shape, structure, thickness or weight; the last one determines who is the manufacturer. See: Plastic packaging tax

T

T4 exemption: The exemption for preparatory treatments such as baling, sorting, shredding or compacting waste before recovery. See: Waste exemptions: when you can operate without a permit
TCFD: The Task Force on Climate-related Financial Disclosures framework that UK listing and company-law disclosures were based on before UK SRS. See: UK Sustainability Reporting Standards and climate disclosures
Tonnes CO2 equivalent (tCO2e): The refrigerant charge in tonnes multiplied by its GWP; the unit used for leak check thresholds and quota. See: F-gas regulations for refrigeration, air conditioning and heat pumps
Total energy consumption: All energy used by the participant's buildings, industrial processes and transport over a 12-month reference period, expressed in kWh. See: ESOS Phase 4 (Energy Savings Opportunity Scheme)
Trade effluent: Any liquid produced in the course of a trade or industry at a premises, other than domestic sewage and uncontaminated surface water. See: Trade effluent consents, water discharge permits and abstraction licences
Tranche A and Tranche B: Categories of specified generator based on commissioning date and capacity agreements, which determine permit deadlines and emission limits. See: Medium combustion plant and specified generator permits
Transition plan: A company's plan for moving to a lower-carbon business model; listed companies must say whether they have published one. See: UK Sustainability Reporting Standards and climate disclosures

U

U1 exemption: The exemption allowing suitable waste (such as crushed concrete or soil) to be used in construction, up to set tonnage limits. See: Waste exemptions: when you can operate without a permit
UK allowance (UKA): A tradeable permit to emit one tonne of CO2 equivalent under the UK ETS. See: UK Emissions Trading Scheme (UK ETS)
UK SRS: The UK Sustainability Reporting Standards, S1 (general) and S2 (climate), the UK-endorsed versions of the ISSB's IFRS S1 and S2, published on 25 February 2026. See: UK Sustainability Reporting Standards and climate disclosures
UKAS: The United Kingdom Accreditation Service, which accredits the certification bodies that audit and certify management systems. See: ISO 14001:2026 environmental management systems
Umbrella agreement: The agreement between a sector association and the Environment Agency setting the sector-wide target and terms. See: Climate change agreements and the Climate Change Levy
Underlying agreement: The agreement between an individual facility operator and the Environment Agency setting the site's own target. See: Climate change agreements and the Climate Change Levy
Unquoted company: Any company that is not a quoted company, including companies whose shares are traded only on AIM. See: SECR reporting (Streamlined Energy and Carbon Reporting)
Upper tier: The registration tier for anyone carrying construction or demolition waste, other people's waste, or acting as a broker or dealer; it carries a fee and three-yearly renewal. See: Waste carrier, broker and dealer registration (and the move to permits)

W

Waste broker: A business that arranges the transport, recovery or disposal of waste on behalf of others without handling it. See: Waste carrier, broker and dealer registration (and the move to permits)
Waste carrier: A business that transports controlled waste, including its own, in the course of business. See: Waste carrier, broker and dealer registration (and the move to permits)
Waste dealer: A business that buys waste and sells it on, whether or not it takes physical possession. See: Waste carrier, broker and dealer registration (and the move to permits)
Waste exemption: A registered, conditional permission to carry out a specified low-risk waste operation without an environmental permit. See: Waste exemptions: when you can operate without a permit
Waste hierarchy: The legal order of preference for managing waste: prevention, preparing for reuse, recycling, other recovery, disposal. See: Waste duty of care and waste transfer notes
Waste transfer note (WTN): The written record that must accompany every transfer of non-hazardous waste between two parties, kept for two years. See: Waste duty of care and waste transfer notes
Water discharge activity: A discharge of poisonous, noxious or polluting matter, waste, trade or sewage effluent to inland or coastal waters, regulated by environmental permit in England and Wales. See: Trade effluent consents, water discharge permits and abstraction licences
WM3: The regulators' technical guidance on waste classification and the assessment of hazardous properties HP1 to HP15. See: Hazardous waste: classification, consignment notes and returns
Workplace Recycling Regulations: The Welsh law in force since 6 April 2024 requiring six waste streams to be separated at all workplaces. See: Workplace recycling rules: Simpler Recycling and the devolved regimes