Written questions

Refineries: UK Carbon Border Adjustment Mechanism

Commons · Question 108184 · Tabled 26 Jan 2026 · Treasury · Official record

Answered 3 Feb 2026

Question

Asked by Sammy Wilson

To ask the Chancellor of the Exchequer, whether her Department plans to include the UK oil refining sector in the scope of the UK Carbon Border Adjustment Mechanism.

Answer

Answered by Dan Tomlinson, 3 Feb 2026

As announced at Budget 2025, the government is considering the feasibility and impacts of including refined products in the Carbon Border Adjustment Mechanism (CBAM) in future. The government recognises that refineries play a role in energy security and t...