Features and articles
Budget: New levies include charge on electric vehicles
- Article
- 26 Nov 2025
The Chancellor announced a number of changes to levies and duties at the Autumn Budget 2025, including the introduction of a new levy on drivers of electric cars from April 2028.
EU CBAM trader responsibilities
- Webinar
- 09 Jul 2025
ChamberCustoms is hosting a free webinar on the EU Carbon Border Adjustment Mechanism (CBAM) and what it means for exporters, outlining responsibilities for businesses whose goods fall within scope.
Government sets out new tax to address carbon leakage
- Article
- 28 Apr 2025
Draft legislation providing for the introduction of a UK carbon border adjustment mechanism (CBAM) from January 2027 has been published for technical consultation.
Exclusive
Carbon Border Adjustment Mechanism (CBAM) and EU Deforestation Regulation (EUDR): it’s time to act
- Webinar
- 11 Feb 2025
Learn how CBAM and EUDR will work and affect UK businesses, and what steps your business ought to take to avoid being caught out by the transitional arrangements and key dates.
Brace for EU environmental reporting rules, UK businesses urged
- Article
- 04 Feb 2025
If you’re trading with European customers, the Carbon Border Adjustment Mechanism and EU Deforestation Regulations need to be on your radar so you can supply customers with relevant data.
Understanding EU CBAM: What UK traders need to know
- Webinar
- 13 Nov 2024
Learn about the EU Carbon Border Adjustment Mechanism (CBAM) and its impact on UK traders at this free webinar from the British Chambers of Commerce.
Changes to indirect taxes made in Autumn Budget 2024
- Article
- 05 Nov 2024
ICAEW’s Tax Faculty provides a round-up of indirect tax measures announced in the Budget on 30 October 2024, including VAT, duties and the carbon border adjustment mechanism (CBAM).
Businesses need more time to implement CBAM, says ICAEW
- Article
- 17 Jun 2024
ICAEW believes that businesses will need more time, comprehensive guidance and support if a UK carbon border adjustment mechanism (CBAM) is to be implemented effectively.
Taxing carbon
Including carbon border adjustment mechanism (CBAM), climate change levy and carbon price floor.
Changes to indirect taxes made in Autumn Budget 2024
- Article
- 05 Nov 2024
ICAEW’s Tax Faculty provides a round-up of indirect tax measures announced in the Budget on 30 October 2024, including VAT, duties and the carbon border adjustment mechanism (CBAM).
Businesses need more time to implement CBAM, says ICAEW
- Article
- 17 Jun 2024
ICAEW believes that businesses will need more time, comprehensive guidance and support if a UK carbon border adjustment mechanism (CBAM) is to be implemented effectively.
HMRC confirms VAT treatment of voluntary carbon credits
- Article
- 13 May 2024
With effect from 1 September 2024, the sale of voluntary carbon credits will be standard-rated where the place of supply is the UK.
Have your say on the UK's carbon import tax
- Article
- 22 Mar 2024
The government has asked for feedback on the scope, calculation and implementation of its new carbon border adjustment mechanism.
UK announces introduction of carbon border adjustment mechanism
- Article
- 19 Dec 2023
A carbon pricing mechanism for imports will be implemented by 2027 to support decarbonisation.
Plastic packaging tax
ICAEW concerned by burden of plastic packaging tax
- Article
- 11 Oct 2023
In its response to HMRC’s consultation regarding plastic packaging tax, ICAEW noted that compliance costs often exceed the tax liability.
HMRC consults on changes to plastic packaging tax
- Article
- 07 Aug 2023
The consultation explores the application of a mass balance approach to determine the amount of chemically recycled plastic in plastic packaging.
Plastic packaging tax: detailed HMRC guidance on penalties
- Article
- 18 Apr 2023
The penalties cover failing to register, submitting a late return, late payments and failing to meet other requirements of plastic packaging tax.
Exclusive
New tax measures for 2022
- Article
- 28 Feb 2022
Angela Clegg outlines changes scheduled for April 2022 involving uncertain tax treatments, plastic packaging tax, residential property developer tax, MTD for VAT, trading licences, QAHCs, reliefs for the creative sector, tonnage tax, and national insurance.
Plastic Packaging Tax: all you need to know before April
- Article
- 13 Jan 2022
The Plastic Packaging Tax comes into force in less than three months. ICAEW, in partnership with RSM, outlines the essentials.
Impact of COVID dominates HMRC annual report
- Article
- 09 Nov 2021
HMRC’s annual report for 2020-21 confirms that the pandemic impacted not only its day-to-day work, tax revenues and customer service, but has potentially put delivery of the new plastic packaging tax and updating HMRC’s telephony services, at risk. The Tax Faculty outlines the key takeaways.
Autumn Budget 2021: Environmental taxes
- Helpsheets and support
- 02 Nov 2021
ICAEW's Tax Faculty's provides a summary of the announcements on environmental taxes in the Autumn Budget 2021, including landfill tax, plastic packaging tax, aggregates levy and carbon price support mechanism.
More HMRC support on plastic packaging tax
- Article
- 11 Oct 2021
HMRC is hosting free webinars to help businesses affected by the introduction of the plastic packaging tax to understand the regime. It is also looking for feedback on the associated service from individuals accessing their organisation’s liability.
Landfill tax
Welsh Government consults on new legislative process
- Article
- 06 Oct 2025
ICAEW’s Tax Faculty explains how you can have your say on the legislative process for making changes to land transaction tax (LTT) and landfill disposals tax (LDT), including the possible introduction of a finance bill process in Wales.
Autumn Budget 2021: Environmental taxes
- Helpsheets and support
- 02 Nov 2021
ICAEW's Tax Faculty's provides a summary of the announcements on environmental taxes in the Autumn Budget 2021, including landfill tax, plastic packaging tax, aggregates levy and carbon price support mechanism.
Spring Budget 2021: Environmental taxes
- Helpsheets and support
- 05 Mar 2021
ICAEW's Tax Faculty's provides a summary of the announcements on environmental taxes in the Spring Budget 2021, covering landfill taxes, the climate change levy, the aggregates levy and carbon price support.
Air passenger duty
Import VAT recovery by a non-owner
- Helpsheets and support
- 01 Dec 2025
TSI Instruments Limited imported scientific equipment into the UK for repair and servicing. TSI claimed the import VAT it paid on importation as input tax. HMRC considered that, in accordance with its internal manual VIT13300, TSI was not entitled to input tax recovery...
Back to school: doing the homework in your charity role
- Article
- 04 Sep 2025
September always carries that familiar “back to school” feeling. You have returned from your holidays, the air feels fresher, and it’s time to get organised for the months ahead. For those working in or with charities, this is also the perfect moment to review your charity’s financial management and reporting with a fresh perspective. Just as students head back to the classroom, finance professionals should take this season to review their charity’s operations and make positive changes. Here are a few ideas to get you started.
“Major win” for HMRC in SDLT case
- Article
- 01 Aug 2025
Following a recent court decision, HMRC is warning homebuyers to take care if they are considering claiming a repayment of stamp duty land tax (SDLT) on the basis that the property is in need of repair.
Exclusive
VAT on property let as a holiday home
- Helpsheets and support
- 02 Jul 2025
FAQ about changes to the direct tax treatment of holiday homes introduced in 2025 and whether the owner of a property rented out through Airbnb can claim back VAT on money spent on future improvements, by VAT registering.
Get MTD ready with Sage: Plan it. Price it. Package it.
- Webinar
- 12 Jun 2025
MTD for Income Tax is getting real - and now’s the time to take control. This session with Sage will help you get MTD ready by breaking it down into three simple steps: plan what you’ll offer, price it fairly (for you and your clients), and package it in a way that makes sense.
These two policy reversals could help close the tax gap
- Article
- 28 Aug 2024
Martyn E Jones, ICAEW past-president and Chair of the Advisory Board, Department of Economics and Finance, Brunel University London, explains the simple decision that could bring in more tax revenues for the UK government.
HMRC drops decision to close self-assessment helpline
- Article
- 20 Mar 2024
HMRC has reversed a decision to close its self-assessment telephone helpline for half of the year. The tax authority announced on Tuesday that the line would be closed between April and September, with taxpayers directed to online services instead. But less than a day later it said the phone line would stay open this summer, the BBC reported. "The pace of this change needs to match the public appetite for managing their tax affairs online," its CEO Jim Harra said.
HMRC’s VAT online service for agents to be decommissioned
- Article
- 26 Mar 2024
Agents should use their agent services account to manage the VAT affairs of all clients going forward.
Aggregates levy
Autumn Budget 2021: Environmental taxes
- Helpsheets and support
- 02 Nov 2021
ICAEW's Tax Faculty's provides a summary of the announcements on environmental taxes in the Autumn Budget 2021, including landfill tax, plastic packaging tax, aggregates levy and carbon price support mechanism.
Spring Budget 2021: Environmental taxes
- Helpsheets and support
- 05 Mar 2021
ICAEW's Tax Faculty's provides a summary of the announcements on environmental taxes in the Spring Budget 2021, covering landfill taxes, the climate change levy, the aggregates levy and carbon price support.
Articles and books in the ICAEW Library collection
The collection of the ICAEW Library & Information Service includes a range of articles, books and reports on environmental taxes. A selection of books on this topic is set out below.
Tolley's orange tax handbook, 2025-26
- Library book
- 2025
- R. Cordara (ed.)
- LexisNexis
Annual two-volume work containing the latest indirect tax legislation. It includes up-to-date legislation and technical material relating to value added tax, stamp taxes, insurance premium tax, landfill tax, aggregates levy and climate change levy.
Tax and sustainability
- Library book
- 2022
- Dan Dickinson [and others]
- LexisNexis
A digest exploring tax's role in helping your organisation to meet its sustainability targets. Covers the plastic packaging tax, R&D and incentives, carbon taxes, green financing, and more.
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Useful links
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Aggregates Levy
- Website
- 16 Mar 2018
Guidance on the Aggregates Levy for businesses covering rates, reliefs, Tax Information and Impact Notes (TIINs), and the HMRC internal manual.
Air passenger duty for plane operators
- Website
- 16 Mar 2018
Official guidance on Air Passenger Duty including current and historic rates, calculating what you owe, reporting, penalties and appeals, and HMRC internal manuals.
Car fuel data, CO2 and vehicle tax tools
- Website
- 19 Jun 2018
Range of calculators including tools to work out vehicle tax costs for a new or used car, tax costs for all vehicle types, and emissions information on a new or used car.
Climate Change Levy
- Website
- 16 Mar 2018
Guidance on the Climate Change Levy for businesses covering rates, allowances, exemptions, and Tax Information and Impact Notes (TIINs).
Landfill Tax
- Website
- 16 Mar 2018
Guidance on Landfill Tax for businesses covering rates, exemptions, taxable activities, and Tax Information and Impact Notes (TIINs).
Plastic Packaging Tax
- Website
- 14 Jan 2022
A collection of guidance relating to Plastic Packaging Tax, which came into force on 1 April 2022.
UK Emissions Trading Scheme (UK ETS)
- Website
- 10 Sep 2022
Technical guidance and tools to assist relevant parties in complying with their obligations under the UK ETS.
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
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