Written questions

Offshore Industry: Corporation Tax

Commons · Question 24833 · Tabled 20 Jan 2025 · Department for Energy Security and Net Zero · Official record

Answered 23 Jan 2025

Question

Asked by Grahame Morris

To ask the Secretary of State for Energy Security and Net Zero, with reference to the document entitled UKCS Decommissioning Cost and Performance Update 2024, published on 16 June 2024, whether the estimates of the annual cost of decommissioning offshore

Answer

Answered by Michael Shanks, 23 Jan 2025

The decommissioning cost estimates referred to, which are published by the North Sea Transition Authority, are pre-tax. Any annual relief on corporation tax granted for decommissioning expenditure in the oil and gas sector has not been applied.