The Value Added Tax (Emissions Allowances) Order, SI 2010/2549, abolishes from 1 November 2010 the zero rate for transactions in emissions allowances for greenhouse gases (‘carbon credits’) in the UK. Supplies of emissions allowances are subject to a reverse charge from 1 November.
The Value Added Tax (Emissions Allowances) Order, SI 2010/2549, abolishes from 1 November 2010 the zero rate for transactions in emissions allowances for greenhouse gases (‘carbon credits’) in the UK. Supplies of emissions allowances are subject to a reverse charge from 1 November.
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