Двадцатый век в истории великобритании

UK Government Policy on the Low Carbon Technology Program

The CAT program is planned to operate for 10 years with periodic evaluations every 3-5 years to confirm the validity of its initiation, the relevance of its objectives, analysis of progress and results obtained.
Within the framework of the program, fundamental measures and specific actions will be taken:

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  Inclusion of enterprises operating on coal fuel and natural gas in the program.
  
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  Support for scientific developments and implementation of pilot and demonstration projects on the use of CAT technologies.
  
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  ₂ capture and storage facilities .
  
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  Promoting UK international cooperation in the development of CAT technologies and implementing related demonstration projects in the country.
  
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  Promote and support UK collaboration on the development of CAT technologies and the implementation of related demonstration projects in other countries.
  
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  Study of possible mechanisms to stimulate industrial implementation of CAT technologies.
  
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  Activities aimed at obtaining and disseminating knowledge and know-how in the field of CAT.
  
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  Promoting initiatives to create legal frameworks and market mechanisms at the state and international levels.
  
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  Raising public awareness and stimulating debate on the role of CAT technologies based on the information received.
  
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  Development and operational support of the Technical Condition Plan for SAT developments in the UK.
  

Article: Environmental taxes in Great Britain ("All about taxes", 2004, N 12)

ENVIRONMENTAL TAXES IN THE UK
There is currently no unified system of environmental taxes in the countries of the European Union. An agreement among EU member states on this issue has not yet been reached. Some European states are unilaterally implementing a number of measures for independent environmental policy. In the context of this policy, it is of interest to consider initiatives to introduce environmental taxes and the practice of their collection in the UK.
The UK is a country that is actively developing national legislation in the field of environmental protection, including in terms of maintaining clean air and reducing greenhouse gas emissions. At the moment, among the main financial instruments of the country's environmental policy are environmental taxes such as a waste disposal tax, a climate change tax and an aggregate tax.
Waste disposal tax
The UK generates over 400 million tonnes of waste each year, of which non-industrial waste accounts for approximately 100 million tonnes. The annual increase in the total mass of waste is 3%. Only 12% of the volume of non-industrial waste is recycled or composted (this is one of the lowest rates in Europe) and about 35% of the volume of industrial waste. By 2005, the country's government plans to reduce the amount of landfilled industrial waste to 85% of the 1998 volume.
Waste disposal tax ( Landfill tax ) was introduced in October 1996 to reduce their production and encourage recycling (through composting and recycling), as well as encouraging more environmentally friendly waste disposal methods. The tax is levied on waste disposed of in official landfills.
Initially, the tax rates were £7 and £2 per tonne for active and inactive (inert) waste respectively. Inactive waste does not pose a significant threat to the environment. To improve the effectiveness of environmental measures, from April 1999 the tax rate on active waste was increased to 10 pounds per 1 ton. In addition, it was also announced that this rate would increase by £1 annually. Since the introduction of this tax, its rate on active waste has doubled. Since April 2004 it has been £15 per ton. There is a system of tax deductions for companies operating waste disposal sites, whereby they are entitled to these deductions if they invest in environmental conservation projects. Tax administration is carried out by the government department of taxes and excises.
Climate change tax
Climate Change Tax change levy ) was introduced in April 2001 on the basis of the Finance Act 2000. The basic principles for creating the tax were formulated in Lord Marshall's report "Economic Instruments and Energy Use in Business", published in December 1998. The developers proceeded from the fact that the tax Climate Action is a key element of the Government's climate change mitigation agenda and must play a central role in achieving the UK's commitment to reducing greenhouse gas emissions. However, an equally important requirement for the tax is that it must not adversely affect the competitiveness of UK firms in the international market by increasing their overall tax burden. Therefore, as compensation, the UK government, in accordance with Lord Marshall's recommendations, reduced the employee insurance contribution by 0.3%.
Tax rates are set per unit amount of electricity or unit mass of energy carrier in the following amounts:
- electricity - 0.43 pence per 1 kWh ;
- hard coal - 1.17 pence per 1 kg (or 0.15 pence per 1 kWh );
- natural gas - 0.15 pence per 1 kWh ;
- liquefied associated gas - 0.96 pence per 1 kg (or 0.07 pence per 1 kWh ).
The tax applies to all industrial uses of energy. Petroleum products are not taxed because they are already subject to excise duty at a fairly high rate. In addition, the following types of energy are not subject to tax:
- thermal energy;
- energy obtained from renewable sources;
- energy generated from waste;
- motor fuel.
For energy-intensive industries, tax regulations may be reduced by up to 80%, subject to commitments to minimize energy costs over a ten-year period, with standards reviewed every two years.
Reduced regulations are achieved through climate change agreements between governments and companies through trade associations. Currently, these agreements are concluded with companies in most sectors of the economy. Tax payers are companies in the main energy-intensive industries in the UK - steel, aluminum, chemicals, cement, ceramics, glass, paper, food, etc.
The initial period of validity of this regime for settlements with the budget was determined until March 31, 2003. The provision of preferential treatment in the future depended on whether the obligations under the agreements were fulfilled.
Tax administration is carried out by the Tax and Excise Department. At the same time, tax collection is the responsibility of energy suppliers acting on behalf of the tax department. The tax amount is indicated in the invoice in a separate column preceding the VAT column.