Net Zero: Call for evidence

The government is committed to reaching net zero greenhouse gas emissions by 2050.

The independent review considers how the government can use innovative approaches and ways of delivering the net zero target to ensure that they maximise the economic opportunities presented by net zero by:

• Driving opportunities for private investment, jobs, innovation, exports and growth across the UK.
• Supporting UK energy security and affordability for consumers and businesses and the need to rapidly increase and strengthen UK energy production and supply.
• Minimising costs borne by businesses and consumers, particularly in the short term.

The review will produce a report including a set of recommendations which will be submitted to the BEIS by 31 December 2022.

The call for evidence is being run alongside this review and whilst there are no specific questions on tax, it is clear that there will be a need to consider tax as we work towards the net zero target, whether as an incentive to finding greener solutions and technologies or as a disincentive to choosing less green options. This is likely to be particularly relevant to businesses and other organisations.

The call for evidence closes on 27 October 2022. Responses are invited from the general public and can be made online here or by email to This email address is being protected from spambots. You need JavaScript enabled to view it..

Alongside this, the Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) have recently engaged with HMRC about improving tax guidance relating to the net zero strategy and have made recommendations for improvements to the gov.uk site including:

• An index page listing associated tax considerations for each of the net zero priority targets to enable taxpayers to easily find the relevant tax guidance and information when they are considering going greener.
• Links in government reports to a net zero tax measures index page.

Useful guides on this topic

Electric Vehicles: Update 2023
With the increased recent focus on climate change and the government’s plan to ban new petrol and diesel car sales by 2030, we provide an update of the tax issues businesses and their employees should consider when acquiring or providing an electric vehicle

CO2 emissions: Ultra-low emission cars from 2019-20
CO₂ emissions bands and percentages that apply from 2019-20 to 2022-23.

Enhanced Capital Allowances: Energy saving plant (inc. vehicles)
What are Enhanced Capital Allowances (ECAs)? What is energy-saving plant and machinery? What allowances are available?  

External link

Net Zero: Call for evidence 

Overarching questions

1. How does net zero enable us to meet our economic growth target of 2.5% a year?

2. What challenges and obstacles have you identified to decarbonisation?

3. What opportunities are there for new/amended measures to stimulate or facilitate the transition to net zero in a way that is pro-growth and/or pro-business?

4. What more could government do to support businesses, consumers and other actors to decarbonise?

5. Where and in what areas of policy focus could net zero be achieved in a more economically efficient manner?

6. How should we balance our priorities to maintaining energy security with our commitments to delivering net zero by 2050?

7. What export opportunities does the transition to net zero present for the UK economy or UK businesses?

Questions for businesses

8. What growth benefits/opportunities have you had, or do you envisage having, from the net zero transition?

9. What barriers do you face in decarbonising your business and its operations?

10. Looking at the international market in your sector, what green opportunities seem to be nascent or growing?

11. What challenges has the net zero transition presented to your business?

12. What impacts have changing consumer choices/demand had on your business?

13. What impacts have decarbonisation/net zero measures had on your business?

14. What more could be done to support your business and/or sector to decarbonise?

15. Do you foresee a role for your business within an expanded UK supply of heat pumps, energy efficiency, electric vehicles, hydrogen economy or clean power?

16. For clean power industry: what barriers to entry have you found in deploying new plant and technologies?

17. How many green jobs do you estimate will be created in your sector by 2030?

Questions for the public

18. Have you or are you planning to take personal action to reduce your carbon emissions (for example through how you travel, what you buy, how you heat your home)? If so, how?

19. Do you face any barriers to doing this? What are they?

20. What would help you to make greener choices?

21. What is working well about the measures being put in place to reach net zero?

22. What is not working well about the measures being put in place to reach net zero?

23. Do you have any further comments on how efforts to tackle climate change are affecting you?

Questions for local government, communities and other organisations delivering net zero locally

24. What are the biggest barriers you face in decarbonising / enabling your communities and areas to decarbonise?

25. What has worked well? Please share examples of any successful place-based net zero projects.

26. How does the planning system affect your efforts to decarbonise?

27. How can the design of net zero policies, programmes, and funding schemes be improved to make it easier to deliver in your area?

28. Are there any other implications of net zero or specific decarbonisation projects for your area that the Review should consider?

Questions for academia and innovators

29. How can we ensure that we seize the benefits from future innovation and technologies?

30. Is there a policy idea that will help us reach net zero you think we should consider as part of the review?