questionText: To ask the Chancellor of the Exchequer, whether HMRC plans to publish draft guidance for industry on the operation of the UK carbon border adjustment mechanism after spring 2026.
answerText: HMRC will publish detailed guidance ahead of 2027. The government recognises such guidance is essential for businesses to prepare for the introduction of the tax and meet the new requirements, effective from 1 January 2027. HMRC will work closely with key...
heading: Industry: Carbon Emissions