Source · Select Committees · Environmental Audit Committee

Recommendation 42

42

Commission a review into Council Tax and Stamp Duty Land Tax for lower embodied carbon homes.

Recommendation
We recommend that the Government commission a review into Council Tax, Stamp Duty Land Tax and any other tax policies to consider the merit of offering lower bands of taxation for homes with lower levels of embodied carbon. (Recommendation, Paragraph 144)
Government Response

A response document is linked to this report, dated 13 March 2026. Response attribution to this recommendation has not been verified. Read the response document ↗