Environmental taxes, reliefs and incentive

Environmental taxes, reliefs and incentive guidance:

Brexit impact This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice...

Practice Note

Brexit impact This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice...

Practice Note

Brexit impact This content is likely to be impacted by the UK’s withdrawal from the EU. For information on how leaving the EU will affect environmental law, see Practice...

Practice Note

The Carbon Reduction Commitment Energy Efficiency Scheme (CRC) is a mandatory UK-wide trading scheme intended to incentivise large organisations to implement...

Practice Note

Energy Company Obligation (ECO) replaces Carbon Emissions Reduction Target (CERT) and Community Energy Saving Programme (CESP) The Energy Company Obligation (ECO) was...

Practice Note

FORTHCOMING CHANGE: Enhanced capital allowances for expenditure on energy and water efficient plant and machinery, and the associated first year tax credit, are being...

Practice Note

The EU emissions trading system (EU ETS) covers approximately 11,000 power stations and industrial plants in 31 countries (the 28 EU member states plus Iceland,...

Practice Note

Introduction Feed-in-Tariffs (FiTs) are a support payment for electricity generated from low-carbon sources. They consist of guaranteed payments for a fixed period of...

Practice Note

Key legislation, licences and guidance Legislation:The key legislation that underpins the Feed-in Tariff (FiT) scheme is the: Feed-in Tariffs Order 2012 (FiT 2012), SI...

Practice Note

What is land remediation relief? Land remediation relief (LRR) is a relief from corporation tax for expenditure on remediating contaminated land or bringing derelict land...

Practice Note

What is landfill disposals tax? Landfill disposals tax is an environmental tax administrated by the Welsh Revenue Authority. Since 1 April 2018, disposals to landfill in...

Practice Note

What is landfill tax? Landfill tax is an environmental tax administered in England and Northern Ireland by the Commissioner of Customs and Excise, HMRC Central Unit...

Practice Note

What is the Renewable Heat Incentive (RHI)? The RHI is a government scheme in Great Britain, that provides financial incentives to increase the uptake of renewable heat,...

Practice Note

This Practice Note introduces the background to the non-domestic Renewable Heat Incentive (RHI) and the Renewable Heat Incentive Scheme Regulations 2018 (2018 RHI...

Practice Note

STOP PRESS: This overview is being updated in light of the Finance Act 2018 and other amendments to landfill tax, the aggregates levy and climate change levy coming into...

Practice Note

What is Scottish landfill tax? Scottish landfill tax (SLfT) is an environmental tax administrated by Revenue Scotland with support from the Scottish Environment...

Practice Note