Matching taxation principles with environmental policies
A HM Customs & Excise case study

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Page 8: Conclusion

The economic activities of organisations and individuals create both benefits and costs not only for themselves but for society as a whole. For example, a new factory may improve an organisation profitability, create jobs, and increase the range of goods and services available.

At the same time, however, the presence of the new factory may create noise and congestion, increase demand for fuel, raise levels of pollution (in the air, on land, in water), and put pressure on available housing and on social amenities such as schools, hospitals as well as on drainage and sewage systems.

Governments can no longer afford to avoid such issues, and their willingness to become involved appears to be increasing. This has enhanced the roles of several UK government departments and agencies. As a result, HM Customs & Excise finds itself at the forefront of a drive to protect the environment and 'save the planet'.

HM Customs & Excise | Matching taxation principles with environmental policies