Recommendation 17

We raised the potential impacts of changes to taxes, to address the reduction in revenue from fuel duty, on small and medium-sized businesses, on different regions and on the levelling-up agenda. HM Treasury said decisions on taxes, such as fuel duty, include consideration of distributional impacts and the impacts on the competitiveness of the economy. It also said that, in their Budget speeches, Chancellors have covered the impact of changes to fuel duty on incomes and on small businesses.31 Environmental tax measures and the Budget