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PBR 2007 — Environment

John Manning and Emma Ormond from the PricewaterhouseCoopers LLP environmental tax and regulation network consider the green elements of the Chancellor's Pre-Budget Report 2007
The immediate reaction to the Chancellor of the Exchequer's Alistair Darling first PBR was that he could have done a great deal more on the environment particularly as he echoed both Tony Blair and Gordon Brown by saying that the need to tackle climate change was one of the greatest challenges facing this generation.
The only headline green measure was the replacement from 1 November 2009 of air passenger duty by a new aviation tax covering both passengers and freight that will increase the tax take from flights by 25% from £2 billion to £2.5 billion. This will be levied...

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