Research and analysis

Environmental Impact of Taxes study

Evaluation study on the environmental impact of taxes (rates and reliefs).

• From: HM Revenue & Customs
• Published: 25 June 2025

Documents

Executive Summary: Environmental impact of taxes: Evaluation proof of concept study scoping paper

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Environmental impact of taxes: Evaluation proof of concept study scoping paper

ODT, 699 KB

This file is in an OpenDocument format

Executive Summary: Evaluation of the Landfill Tax on Environmental Outcomes

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Evaluation of the Landfill Tax on Environmental Ouctomes

ODT, 778 KB

This file is in an OpenDocument format

Executive Summary: Methodological Paper: Climate Change Levy and related Climate Change Agreement Scheme

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Methodological Paper: Climate Change Levy and related Climate Change Agreement Scheme

ODT, 105 KB

This file is in an OpenDocument format

Details

HM Revenue and Customs commissioned Ipsos and UCL Consultants (UCLC) to undertake an evaluation study on the environmental impact of taxes (rates and reliefs).

The study was split into two phases and contains three reports.

Phase 1

Environmental impact of taxes: Evaluation proof of concept study scoping paper’ presents and assesses a range of impact evaluation methods that could be used to assess the environmental impact of taxes and allowances

Phase 2

• evaluation of the Landfill Tax on environmental outcomes

• methodological Paper: Climate Change Levy and related Climate Change Agreement Scheme

Published 25 June 2025