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Taxation, work and welfare
Tax and the environment
Environment and transport taxation policy
Objectives
Environment and Transport Tax policy is guided by three of the Treasury's Departmental Strategic Objectives:
- Protecting the environment in an economically efficient and sustainable way;
- Maintaining sound public finances - ensuring that the tax yield is sustainable and risks managed; and
- Promoting the efficiency and fairness of the tax system.
As such the Treasury aims to develop tax options that support environmental policy, while maintaining sound public finances. Transport taxes can also have a positive impact on the environment, but are primarily revenue raising instruments.
Key published documents and resources
- EU Emissions Trading Scheme: Debt Management Office – EU ETS Auctioning Information (opens in new window)
- Climate Change Levy: HMRC Guidance (HMRC website, opens in new window)
- Latest Landfill Tax receipts information from HMRC (opens in new window)
- Latest Aggregates Levy receipts information from HMRC (opens in new window)
- Landlord Energy Savings Allowance: Directgov Guide (Directgov website, opens in new window)
- Enhanced Capital Allowances Information: energy, water and cars (opens in new window)
- Latest Aviation receipts information from HMRC (opens in new window)
- Vehicle Excise Duty: Directgov Guide: How to tax your vehicle (Directgov website, opens in new window)
- Latest Fuel Duty Receipts Information from HMRC (opens in new window)
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