Environmental taxes

Environmental taxes guidance:

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Brexit impact As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

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

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

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

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

Brexit impact As of exit day (31 January 2020), the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note