Environmental taxes

We advise on UK environmental taxes, including landfill tax, plastic packaging tax, aggregates levy, climate change levy and the UK Emissions Trading Scheme. We help clients determine their position, manage risk and respond to HMRC enquiries and disputes.

Environmental taxes apply to businesses operating in regulated and operationally complex sectors, including waste, resources, construction, infrastructure, energy and industrial activities. Liability often depends on how activities are carried out in practice, how materials or products are classified, and the adequacy of records and evidence.

We advise on UK environmental taxes, including:

  • Landfill Tax
  • Plastic Packaging Tax
  • Aggregates Levy
  • Climate Change Levy
  • UK Emissions Trading Scheme

We help clients determine their position, manage risk and respond to HMRC audits, enquiries and disputes. Our work spans advisory, compliance support and disputes.

We act for landfill operators, waste processors, hauliers, developers, local authorities and end‑users. Our advice focuses on how environmental taxes apply in practice and how HMRC approaches enquiry, assessment and enforcement.

We are typically instructed where issues go beyond routine compliance, including where there is uncertainty on liability, exposure to assessment or penalties, or ongoing or anticipated HMRC challenge. Where appropriate, we work with specialist consultants and sector experts while retaining senior oversight of advice and strategy.

Resolution Tax is a member of the Environmental Services Association, the trade body representing the UK resource and waste management sector.

How we help

We assist clients with:

  • environmental tax liability and exposure analysis;
  • classification, scope and evidential requirements;
  • compliance and record‑keeping processes;
  • HMRC audits, enquiries and assessments;
  • disputes and appeals; and
  • investigations involving allegations of misclassification, evasion or facilitation.

Where required, we support clients through to resolution, including litigation and related regulatory or criminal issues.

Contact us

If you need advice on environmental taxes, or are reviewing your position or reporting obligations, please contact us to discuss.


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Nick Skerrett

For a sharper perspective on your position

Nick Skerrett
Partner

T +44 (0)20 4591 0771
E nick@resolutiontax.co.uk

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