Written Question·Treasury·UIN 80945

Carbon Emissions: Taxation

Tabled: 10 October 2025
Answered: 15 October 2025

Question

Helen Maguire

Liberal DemocratEpsom and Ewell

To ask the Chancellor of the Exchequer, whether the UK Carbon Border Adjustment Mechanism will exempt imports of in-scope raw materials that are used in the manufacture of military equipment in line with the EU UK Carbon Border Adjustment Mechanism.

Answer

Dan Tomlinson
From 1 January 2027, the UK Carbon Border Adjustment Mechanism (CBAM) will apply to specific goods imported from the aluminium, cement, fertiliser, hydrogen, and iron & steel sectors. The specific goods are listed in the Government response to the con...

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