Chartered Institute of Taxation: PBR green tax incentives

Commenting on the environmental tax incentives expected in today’s Pre-Budget Report, Nick Goulding, Chartered Institute of Taxation spokesman on environmental taxes and immediate past President, said:

“Green taxes can play a significant role in a modern tax system, but it is important that they are implemented with close attention to sound principles to ensure they are effective in achieving their objectives. Taxes which merely shift pollution elsewhere, or which leave loopholes which can be exploited, or which fail to lead to greener behaviour because of a lack of alternatives, are failing to do their job.

“To be fully effective, it is important that government gives people confidence that environmental tax incentives will be in place for a long period. This is key to changing people’s behaviour. The stronger the political consensus that can be built up, the more effective measures are likely to be.”

The CIOT is calling for green taxes to be judged by the following criteria:

1. Effectiveness

2. Fairness

3. Simplicity

4. Transparency

5. Certainty


The Chartered Institute of Taxation (CIOT) is a charity and the leading professional body in the United Kingdom concerned solely with taxation. The CIOT’s primary purpose is to promote education and study of the administration and practice of taxation. One of the key aims is to achieve a better, more efficient, tax system for all affected by it – taxpayers, advisers and the authorities.

The CIOT’s comments and recommendations on tax issues are made solely in order to achieve its primary purpose: it is politically neutral in its work. The CIOT will seek to draw on its members’ experience in private practice, government, commerce and industry and academia to argue and explain how public policy objectives (to the extent that these are clearly stated or can be discerned) can most effectively be achieved.

The CIOT’s 14,900 members have the practising title of ‘Chartered Tax Adviser’.

George Crozier
External Relations Manager

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The Chartered Institute of Taxation
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The Association of Taxation Technicians
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