HMRC update Carbon Emissions Tax technical note

Released 29 March 2019

HMRC have updated the Carbon Emissions Tax technical note to reflect that the UK did not leave the EU on 29 March 2019.

The Carbon Emissions Tax technical note was published in October 2018 following the Government announcement (at Budget 2018) that it would introduce a new Carbon Emissions Tax from 1 April 2019 but only if the UK leaves the EU without an agreement. The technical note, which gives further details, has been updated to reflect that the UK did not leave the EU on 29 March 2019. In the event that the UK leaves the EU on 12 April 2019 without a deal, the Carbon Emissions Tax would be introduced from 15 April 2019.

View the updated Carbon Emissions Tax technical note.

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