Lord Teverson

Following its transitional period, the EU Carbon Border Adjustment Mechanism (CBAM) will enter its definitive regime from January 2026. UK officials have been discussing CBAM requirements with the EU and engaging affected businesses to support them in responding to new requirements.

EU CBAM implementation and guidance remains fundamentally a matter for the European Commission and National Competent Authorities. The Commission website is the most up to date source of information for businesses seeking guidance on requirements https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en.

Businesses experiencing EU market access issues in relation to CBAM may wish to seek additional support via the Government’s UK Export Support Service.

Under the terms of the Trade and Cooperation Agreement (TCA), the UK Government and EU agreed to give serious consideration to linking our respective carbon pricing schemes and to cooperate on carbon pricing. As part of our reset with the EU the Government continues to explore all options to improve trade and investment.

The Government will work to reset the relationship with our European partners to strengthen ties that improve our trade and investment relationship with the EU and promote climate, energy, and economic security, while recognising that there will be no return to the single market or customs union.

The UK shares the EU’s concerns about the risk of carbon leakage and recognises the EU’s right to take action to address it. The Government plans to apply the UK Carbon Border Adjustment Mechanism (CBAM) across the whole UK, including in NI. The UK will continue to work with international partners, including the EU, to ensure our approach is implemented in a way that works for businesses.

The EU CBAM could only apply in Northern Ireland with the agreement of the UK and in line with the democratic safeguards of the Windsor Framework.

For goods moving from Northern Ireland into the EU, guidance is a matter for the European Commission and EU Member States. The UK have raised with the EU Commission the need for clarity on the practical implementation of the EU CBAM for trade in electricity, given the challenges involved.

The EU Commission website is the most up to date source of information and guidance.

This Government is committed to transitioning to a circular economy. We have convened a Circular Economy Taskforce, comprising experts from industry, academia, and civil society, to help develop a Circular Economy Strategy for England. The Strategy will map our transition to a circular economy, supported by a series of roadmaps that detail the interventions that the government and others will make on a sector-by-sector basis.

Defra recognises that reuse and repair are fundamental tenets of any circular economy and will consider the evidence for appropriate action right across the economy as we develop the Strategy.

This Government is committed to transitioning to a circular economy. We have convened a Circular Economy Taskforce, comprising experts from industry, academia, and civil society, to help develop a Circular Economy Strategy for England. The Strategy will map our transition to a circular economy, supported by a series of roadmaps that detail the interventions that the government and others will make on a sector-by-sector basis.

Defra recognises that reuse and repair are fundamental tenets of any circular economy and will consider the evidence for appropriate action right across the economy as we develop the Strategy.

This Government is committed to transitioning to a circular economy. We have convened a Circular Economy Taskforce, comprising experts from industry, academia, and civil society, to help develop a Circular Economy Strategy for England. The Strategy will map our transition to a circular economy, supported by a series of roadmaps that detail the interventions that the government and others will make on a sector-by-sector basis.

Defra recognises that reuse and repair are fundamental tenets of any circular economy and will consider the evidence for appropriate action right across the economy as we develop the Strategy.

Delivering the UK’s 30by30 target on land in England will require a strategic approach, to address the scale of action needed, and ensure a diverse and well-connected network of 30by30 areas. Over the coming months, we will be developing a delivery strategy for 30by30, to ensure we make good on this important commitment. This will confirm the key levers that will help us to achieve this target and set out the pathway to 2030. We hope to finalise and publish this strategy this year.

Local Nature Recovery Strategies (LNRSs) are currently being prepared across England. Each LNRS will agree priorities and propose practical actions in the best locations for nature recovery and wider environmental benefits, such as water quality, flood risk management and climate mitigation. Where appropriate action is then taken, some of these areas could go on to contribute towards 30by30 where landowners/land managers are willing.

The Government recognises the importance of providing access to the outdoors for people’s health and wellbeing and we are working to ensure this is safe and appropriate. This is why we have set out our ambitious manifesto commitments to create nine new national river walks and three new national forests in England, expanding access to the great outdoors.

We are considering our approach to improving access to nature and are committed to working with our stakeholders as we develop this thinking. We will provide a further update in due course.

The Government has not made a detailed assessment of the costs and benefits of such a scheme but will consider it carefully as it develops its future plans for active travel.

Second-hand goods may already benefit from a reduced rate of VAT under the VAT margin scheme. Sellers of eligible goods are not required to charge VAT on the full final sale price of the good, but instead on the difference between the amount paid for the item and the final sale price.

VAT is the UK’s second largest tax, forecast to raise £171 billion in 2024/25. Tax breaks reduce the revenue available for vital public services and must represent value for money for the taxpayer. Exceptions to the standard rate have always been limited and balanced against affordability considerations.

The government has no plans to further reduce VAT on reused, refurbished and repaired goods.

Yes, the government will introduce the UK Carbon Border Adjustment Mechanism (CBAM) on 1 January 2027.

The Government plans to apply the UK CBAM across the whole UK, including in NI. The UK will continue to work with international partners, including the EU, to ensure our approach is implemented in a way that works for businesses. The EU CBAM could only apply in Northern Ireland with the agreement of the UK and in line with the democratic safeguards of the Windsor Framework.

For goods moving from Northern Ireland into the EU, guidance is a matter for the European Commission and EU Member States. The Commission website is the most up to date source of information and guidance.

The EU Commission have also published their own impact assessment of the EU CBAM which is available online.

The UK Government was initially in contact with the Scottish Government, before the introduction of the bill, to confirm that no legislative consent motion was required. This is on the basis that the bill does not legislate on devolved matters and the management of the crown estate in Scotland is devolved.

The management of the crown estate in Scotland is a devolved matter. In the first instance it is a matter for the Scottish Government to consider any proposed changes they may want to make to Crown Estate Scotland. There have been no discussions with the Scottish Government on this matter.