Environment Agency v Taylor Engineering and Plastics Ltd

Subject Matter

ENVIRONMENT — Protection — Climate change — Company entering into voluntary climate change agreement with Environment Agency — Agency imposing financial penalty for breach of reporting obligations under agreement — First-tier Tribunal on appeal substituting lesser penalty — Whether tribunal having power to alter penalty to more proportionate amount — Whether erring in law — Finance Act 2000 (c 17), Sch 6, para 52F(1)(a)(4)(a) — Climate Change Agreements (Administration) Regulations 2012 (SI 2012/1976), regs 14, 15, 20, 23(1)(b)

[2022] UKUT 317 (AAC); [2023] PTSR 1208; [2023] WLR(D) 209, UT

Legislation Considered

Statutes

Finance Act 2000 (c 17), Sch 6, para 52F(1)(a)(4)(a)

Statutory Instruments

Climate Change Agreements (Administration) Regulations 2012 (SI 2012/1976), regs 14, 15, 20, 23(1)(b)

Cases Cited

Cases cited in: Environment Agency v Taylor Engineering and Plastics Ltd [2022] UKUT 317 (AAC); [2023] PTSR 1208; [2023] WLR(D) 209, UT

Attorney General v Sillem (1864) 10 HL Cas 704, HL(E)

Cie Noga d’Importation et d’Exportation SA v Abacha [2001] 3 All ER 513; [2001] EWHC QB B1; [2001] CP Rep 93, QBD

Environment Agency v Amphenol Invotec Ltd [2022] UKUT 318 (AAC), UT

Housen v Nikolaisen [2002] 2 SCR 235

Cases citing

Cases citing: Environment Agency v Taylor Engineering and Plastics Ltd [2022] UKUT 317 (AAC); [2023] PTSR 1208; [2023] WLR(D) 209, UT

Harvey & Brockless Limited v The Environment Agency [2023] UKFTT 849 (GRC), FTT

Plastic Omnium Automotive Limited v The Environment Agency [2024] UKFTT 148 (GRC), FTT