Danny Clark urges the government to, while it seeks to simplify the CRC Energy Efficiency Scheme, take a hard look at the other taxation tools it has for commercial energy users. The coalition government is promising progress in simplifying taxation, even setting up a new Office for Tax Simplification. This is especially welcome in energy taxation, where the commercial sector currently faces a confusing array of energy levies, taxation, fines and even imprisonment. The comprehensive spending review promised simplification of the Carbon Reduction Commitment Energy Efficiency Scheme. This could create an opportunity for a full review of taxation on business users of energy. There are three taxes/levies on energy users in the commercial sector available to government at present. Each has some overlap with a resultant burden on business.
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