The Economic Secretary to the Treasury (Miss Chloe Smith)

Climate Change Levy;

Climate change mitigation; carbon reduction; energy efficiency.

Climate change adaptation; water efficiency, water quality in the environment (diffuse pollution), flood mitigation.

The Government also accept this broad definition but the Government’s definition focuses on the taxes that are explicitly environmental (e.g. climate change levy, landfill tax, aggregates levy etc) and those that are environmentally related but primarily revenue raising (e.g. fuel duty, air passenger duty, vehicle excise duty etc).

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