Introducing the new UK carbon border adjustment mechanism
HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ ...
Environmental
Environmental
Plastic packaging tax: consultation on chemical recycling and adoption of a mass balance approach
Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging m...
Taxation of environmental land management and ecosystem service markets
The ATT and CIOT have responded to the HMRC/HMT consultation the ‘Taxation of environmental land management and ecosyste...
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Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:
CIOT and ATT’s Joint Climate Change Working Group
The remit of the Climate Change Working Group (CCWG) is to consider the implications of climate change and net zero for ...
VAT energy saving materials relief: CIOT response to call for evidence
Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy sa...
Extension of the Climate Change Agreement scheme
The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Ne...
Natural capital consultation
On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem ser...
Net zero initiatives: carbon credits and VAT
Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5...
Tax and the Woodland and Peatland Codes: March 2023
It has a been a little over a year since our first article in January 2022 inviting feedback from members with clients i...