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Carbon Emissions Tax: Consultation
27 July 2020 Andrea Marshall, Tax Specialist
HM Treasury has issued a consultation on the potential introduction of the Carbon Emissions Tax, from 2021. If you carry out your own-in-house power generation (such as via district heating systems), then it might be worth reading through this.
Paragraph 2.4 of the document refers to the "Small Emitter and Hospital Opt-out Scheme" where an "excluded installation permit" is required. Throughout the consultaion document, these are referred to a "small emitters". There are also another category of "ultra-small-emitters".
Further information regarding the The UK's "Small Emitter and Hosital Op-Out Scheme" can be found in this 2015 document.
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27 July 2020 
Andrea Marshall, Tax Specialist
