Challenging the Government on Sustainability: Incentivising Through Tax

The Government has a number of challenging carbon reduction targets to meet in the coming years and commercial buildings are set to play a huge part in the success or otherwise of the solutions adopted. Additionally, the Energy Act of 2001 will make it unlawful to let a commercial property with an inefficient EPC energy rating after April 2018 and a great deal of property improvements will be required. In order to meet these demands the correct incentives and opportunities are required and a potential way to contribute to a workable strategy may be to look at improvements in way commercial property is taxed. Roche contributed to a working paper with one of our partner businesses that looked at Stamp Duty, Business Rates, Plant & Machinery Rating and Enhanced Capital Allowances or Energy Efficient Assets.

To read our views please look at the following articles

Sustainability - Green Capital Allowances
Sustainability - Capital Allowances [worked example]