Written Question·Treasury·UIN 112090
Carbon Emissions: Taxation
Tabled: 10 February 2026
Answered: 18 February 2026
Question
Sir Desmond Swayne
Conservative — New Forest West
To ask the Chancellor of the Exchequer, if she has plans to include the horticultural sector in the CBAM from January 2028.
Answer
Dan TomlinsonThe government is introducing a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027. It will apply to imported goods from the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors. When considering which sectors should be included ...
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