Energy and environment

Energy and environment 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

The Decommissioning Relief Deed (DRD) is a contract between the UK government and a 'Qualifying Company' which operates in the oil and gas exploration and production...

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

Click here to download the latest Oil Regulation 2019 report 2019, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are covered in...

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

UK resident companies, and companies with a UK permanent establishment, are potentially subject to three levels of tax on their profits from oil and gas exploration and...

Practice Note

This Practice Note is about the rules on petroleum revenue tax (PRT), which was payable by oil companies on the value of oil and gas produced and receipts from the use of...

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 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