Environmental guidance for your business in Northern Ireland & Scotland

Environmental tax obligations and breaks

It's worth finding out if your business can benefit from any environmental tax measures. If you invest in environmentally friendly equipment, you could receive tax breaks. Energy-efficient machinery, for example, qualifies for a 100 per cent tax allowance in the first year you buy it. This allows businesses to offset the costs against taxable profits.

This guide provides information on how environmental taxes are levied, who collects them and who pays them. It also includes information on exclusions, exemptions and tax credits.

Relevant Business Topics:







Chemicals manufacturing



Food and drink manufacture


Mining and quarrying 



Additional resources


Useful Links

HMRC: Environmental taxes

Video Case Study: Jessie Mac's B&B

Environmental News Blog

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