Tax and the environment
The Government has a clear aim of improving the environment, both now and in the future, as part of its strategy of achieving sustainable development. Read more on the government´s policy.
The Tax and the Environment documents below are available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.
Stakeholder Discussion
Green Landlord Scheme - stakeholder discussion document, August 2005 (PDF 136KB)
Budget 2005 announced that informal discussions with stakeholders on the idea of a Green Landlord Scheme would take place over the summer. This document is intended to inform these discussions.
Enhanced Capital Allowances for Biofuels - A Stakeholder Discussion Document (PDF 200KB)
Budget 2004 announced informal discussions with stakeholders about the application of ECAs to support investment in the most environmentally beneficial biofuels processing plants. This document is intended to inform this discussion and we would welcome responses from interested stakeholders.
Links to PBR documents
2002: Estimating the social costs of carbon emissions
Budget 2002: Modernising the taxation of the haulage industry: progress report one (PDF)
PBR 2001: Modernising the taxation of the haulage industry - a consultation document (PDF)
PBR 2001: Reforming motorcycle VED (PDF) and also summary of responses (PDF)
PBR 2000: Consultation on reform of VED for lorries and also summary of responses
PBR 2000: Using the tax system to encourage cleaner fuels: the experience of ULSD (PDF)
PBR 1998: Economic instruments and the business use of energy: report by Lord Marshall (PDF)
PBR 1998: consultation on the reform of Vehicle Excise Duty to ensure a cleaner environment (PDF)
Internal links
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Report of the task group on business energy efficiency advice and support (ISBN: 978-1-84532-242-7)
- An assessment of options for recycling landfill tax revenue
- Lorry road-user charge second progress report