Written Question·Treasury·UIN 70024
Carbon Emissions: VAT
Tabled: 22 July 2025
Answered: 4 September 2025
Question
Edward Morello
Liberal Democrat — West Dorset
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential impact of charging VAT on carbon offset donations on levels of public engagement with climate action.
Answer
Dan TomlinsonPayments that are freely given without the expectation of receiving something in return are not in the scope of VAT. This is a fundamental principle of how VAT operates. Donations made to carbon projects are outside the scope of VAT. This means that VAT s...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 70024) →