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Fossil Fuels: Tax Allowances

Question for HM Treasury

UIN 63181, tabled on 6 February 2017

To ask Mr Chancellor of the Exchequer, what the value is of the subsidies provided for the (a) production and (b) consumption of fossil fuels in the current financial year.

Answered on

13 February 2017

The Government does not provide subsidies to fossil fuel production or consumption.

The UK’s oil and gas ring-fence regime means that profits from oil and gas production are taxed at a higher rate of 40%, compared to 20% for other sectors. The regime for oil and gas does include allowances, such as the Investment Allowance, which are designed to ensure otherwise economic developments are not uncommercial. This allows oil and gas companies to claim tax relief when making large, upfront investments in new infrastructure. Even where income is covered by an allowance, those companies continue to pay tax on their profits at a minimum rate of 30%.

Answered by

Treasury