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Environmental Taxation

 
Ross Welland Tax Partner Horwath Clark Whitehill LLP reviews some of the environmental taxes introduced in recent years and considers whether there are likely to be any changes proposed in the forthcoming PBR
 
Awareness of environmental issues has grown amongst the electorate over the years and as a result has been gradually filtering into the world of taxation. These days it would be a very unusual Budget or pre-Budget that makes no reference to protecting the environment. With the pre-Budget statement due on 2 December now seems an appropriate time to review some of the environmental taxes introduced in recent years and to consider whether there are likely to be any changes proposed.
Climate change levy

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