The Department for Business Energy and Industrial Strategy (BEIS) has released a consultation Net Zero: Call for evidence’. This is part of an independent review of the government’s approach to delivering its net zero target.

At a glance

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 


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