Features and articles
Corporate Reporting Faculty Events 2024
- Listing
- 19 Apr 2024
View upcoming webinars and events from the Corporate Reporting Faculty.
Carbon border adjustment mechanisms: a tool for global decarbonisation
- Article
- 27 Mar 2024
While we track emissions generated within the UK's borders, this often reveals an incomplete picture of the environmental impacts of the goods we consume.
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.
Exclusive
The EU Carbon Border Adjustment Mechanism
- 13 Mar 2024
What will the EU's Carbon Border Adjustment Mechanism mean for UK businesses exporting to the EU?
Comment: supporting sustainable businesses
- Article
- 11 Mar 2024
With its Green Business Loan Scheme, the Development Bank of Wales is supporting businesses in the transition to net zero, as the bank’s Nick Stork highlights.
VAT registration threshold to increase
- Article
- 06 Mar 2024
Among the indirect tax Budget announcements is the increase to the VAT registration threshold from 1 April 2024. A new duty on vaping products will also be introduced as well as changes to airport passenger duty and landfill tax rates.
The role of taxation in achieving net zero – housing and carbon
- Article
- 23 Jan 2024
In the second of a two-part series on how to deploy taxation to help the UK reach net zero, Ed Saltmarsh, ICAEW’s Technical Manager, VAT and Customs, takes a look at housing and carbon emissions.
The role of taxation in achieving net zero
- Article
- 23 Jan 2024
Taxation could be reformed to support the transition to a net-zero economy. In the first of a two-part series, Ed Saltmarsh, ICAEW’s Technical Manager, VAT and Customs, examines options the UK government could take in the areas of transport and energy.
Taxing carbon
Including carbon border adjustment mechanism (CBAM), climate change levy and carbon price floor.
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.
Is the accounting world ready for a carbon capture economy?
- Article
- 05 Jul 2023
Irina Cheburdanidze looks at how businesses are striving to reduce their carbon footprint and addresses the issue of accounting for carbon credits.
ICAEW supports measures to address carbon leakage risk
- Article
- 27 Jun 2023
ICAEW’s response focuses on reducing the potential administrative burdens associated with introducing a carbon border adjustment mechanism and mandatory product standards.
Government publishes consultation on addressing carbon leakage
- Article
- 14 Apr 2023
The consultation by HM Treasury and the Department for Energy Security and Net Zero includes proposals for a UK carbon border adjustment mechanism.
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.
Plastic packaging tax to be introduced in 2022
- Article
- 06 Dec 2021
Just months out from new plastic packaging taxes, businesses need to be ready for government measures to reduce plastic use and pollution. Prinal Nathwani, Holly Grantham and Jayne Harrold take a look at the proposed regimes in the UK and in Spain and Italy.
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.
Landfill tax
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.
VAT registration threshold to increase
- Article
- 06 Mar 2024
Among the indirect tax Budget announcements is the increase to the VAT registration threshold from 1 April 2024. A new duty on vaping products will also be introduced as well as changes to airport passenger duty and landfill tax rates.
Air passenger duty
Spring Budget 2021: Duties
- Helpsheets and support
- 05 Mar 2021
ICAEW's Tax Faculty provides a summary of the announcements in the 2021 Spring Budget on duties, covering air passenger, alcohol, fuel, gaming, vehicles, customs and tobacco duties.
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, 2023/2024
- Library book
- 2023
- 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.
- View a list of books in our collection on environmental taxes
- View a list of articles in our collection on environmental taxes
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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