Written questions

Industry: Carbon Emissions

Commons · Question 110029 · Tabled 2 Feb 2026 · Treasury · Official record

Answered 10 Feb 2026

Question

Asked by Melanie Onn

To ask the Chancellor of the Exchequer, whether HMRC plans to publish draft guidance for industry on the operation of the UK carbon border adjustment mechanism after spring 2026.

Answer

Answered by Dan Tomlinson, 10 Feb 2026

HMRC will publish detailed guidance ahead of 2027. The government recognises such guidance is essential for businesses to prepare for the introduction of the tax and meet the new requirements, effective from 1 January 2027. HMRC will work closely with key...