Consultation response: ‘reforming the business energy efficiency tax landscape’

This policy paper was submitted to HM Treasury on 9th November 2015 in response to their consultation on Reforming the business energy efficiency tax landscape. The consultation document can be found here. The paper states that “the instrument of choice to achieve the Government’s policy objectives should be a price on the carbon content of energy, rather than on the amount of energy consumed, in order to address the greenhouse gas externality.”