Section 95 and Schedule 12: Carbon Emissions Tax; Section 96: Charge for Allocating Allowances under Emissions Reduction Trading Scheme

A. Pirlot, “Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme” (2020) British Tax Review pp. 490-497.

9 Pages Posted: 20 Feb 2021

See all articles by Alice Pirlot

Alice Pirlot

University of Oxford - Said Business School; Catholic University of Louvain (UCL)

Date Written: November 16, 2020

Abstract

This short note first briefly describes the main features of the carbon emissions tax. Secondly, it highlights that the carbon emissions tax would mimic many design features of an ETS, which blurs the line between carbon taxation and emission trading. Thirdly, it discusses how such a carbon emissions tax could be the first step towards a simplified approach to carbon pricing in the UK. Finally, it concludes.

Note: This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme, (2020) British Tax Review pp. 490-497 and is reproduced by agreement with the publishers.

Keywords: Carbon Emissions Tax; EU ETS; UK ETS; Carbon Pricing

Suggested Citation

Pirlot, Alice, Section 95 and Schedule 12: Carbon Emissions Tax; Section 96: Charge for Allocating Allowances under Emissions Reduction Trading Scheme (November 16, 2020). A. Pirlot, “Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme” (2020) British Tax Review pp. 490-497., Available at SSRN: https://ssrn.com/abstract=3747581

Alice Pirlot (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Catholic University of Louvain (UCL) ( email )

Place Montesquieu, 3
Louvain-la-Neuve, 1348
Belgium

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