Guidance

Carbon Emissions Tax technical note

This technical note is about arrangements for carbon pricing in the event that the UK leaves the EU in October 2019 without a deal.

From:
HM Revenue & Customs
Published
29 October 2018
Last updated
3 September 2019 — See all updates

This publication was withdrawn on

This page has been withdrawn as the Government has announced that it will establish a UK Emissions Trading Scheme (UK ETS) from January 2021 rather than introduce a Carbon Emissions Tax to replace the current EU Emissions Trading Scheme.

Documents

Carbon Emissions Tax technical note

PDF, 245 KB, 8 pages

Details

This is an updated version of the technical note originally published on 29 October 2018. It sets out arrangements for carbon pricing in the event that the UK leaves the EU on 31 October 2019 without a deal including 2019 and 2020 emissions reporting obligations under the Carbon Emissions Tax.

The introduction of the Carbon Emissions Tax remains the government’s policy in the event that the UK leaves the EU Emissions Trading System (ETS) under a no deal scenario. In this event, the Carbon Emissions Tax would commence on 4 November 2019. We are discussing with the European Commission the implications of our exit from the EU on the EU ETS.

Updates to this page

Published 29 October 2018
Last updated 3 September 2019 + show all updates

  1. The technical note has been updated to include arrangements for carbon pricing in the event that the UK leaves the EU on 31 October 2019 without a deal.

  2. The detail has been updated with information about Carbon Emissions Tax in a no deal Brexit situation.

  3. The technical note has been updated as the UK will not be leaving the EU on 29 March 2019.

  4. First published.

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