Propose a change

Finance Act 2026

Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.

Change 1

What to do with it
As published

150 Carbon price relief

(1) The amount of CBAM charged on emissions may be reduced under this section if another monetary amount is payable in relation to the emissions, whether the amount is— (a) in the form of taxation, (b) in exchange for allowances (however expressed) under an emissions trading scheme, or (c) required to be paid under the law of a country or territory in connection with the importation of goods into the country or territory. (2) The Treasury may by regulations make provision about relief under this section, including provision— (a) describing which monetary amounts may generate relief, (b) about when a monetary amount is to be treated as being payable in relation to emissions, and how the emissions are to be identified, and (c) about determining the amount of relief. (3) In this Part, “carbon price” means a monetary amount of a kind described in regulations under subsection (2)(a). (4) Regulations under subsection (2) may (among other things) make provision— (a) for the amount of relief to be determined by reference to averages, estimates, assumptions or by reference to information provided by a third party; (b) to take account of other reliefs, allowances, offsets or similar relating to a carbon price; (c) about cases where two or more carbon prices are payable in relation to the same emissions; (d) for the amount of relief to differ depending on where the carbon price is payable; (e) specifying periods by reference to which calculations or measurements are to be made. (5) In this section, references to an amount being payable in relation to emissions includes a reference to— (a) an amount that indirectly relates to emissions, and (b) an amount having been payable, or that is going to become payable, in relation to emissions.

Your change, as a redline

150 Carbon price relief

(1) The amount of CBAM charged on emissions may be reduced under this section if another monetary amount is payable in relation to the emissions, whether the amount is— (a) in the form of taxation, (b) in exchange for allowances (however expressed) under an emissions trading scheme, or (c) required to be paid under the law of a country or territory in connection with the importation of goods into the country or territory. (2) The Treasury may by regulations make provision about relief under this section, including provision— (a) describing which monetary amounts may generate relief, (b) about when a monetary amount is to be treated as being payable in relation to emissions, and how the emissions are to be identified, and (c) about determining the amount of relief. (3) In this Part, “carbon price” means a monetary amount of a kind described in regulations under subsection (2)(a). (4) Regulations under subsection (2) may (among other things) make provision— (a) for the amount of relief to be determined by reference to averages, estimates, assumptions or by reference to information provided by a third party; (b) to take account of other reliefs, allowances, offsets or similar relating to a carbon price; (c) about cases where two or more carbon prices are payable in relation to the same emissions; (d) for the amount of relief to differ depending on where the carbon price is payable; (e) specifying periods by reference to which calculations or measurements are to be made. (5) In this section, references to an amount being payable in relation to emissions includes a reference to— (a) an amount that indirectly relates to emissions, and (b) an amount having been payable, or that is going to become payable, in relation to emissions.

One line that says what changes, such as "Halve the dog tax".

Who it helps, what it costs, what it fixes. It is what persuades people to support it.

A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.

Sign in to file your proposal. What you have written stays on this page.

Sign in to file it

Think it through

Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.

Questions to start with
Think it through
Legal information from the published text, not advice for your case. Check the sources. Find a law · What the register holds