Conference believes that a key step in creating an environmentally sustainable economy is to establish a system of taxation which rewards activities which are non-polluting and resource efficient, achieved through a gradual switch from taxation on income and employment to taxation on pollution and resource depletion.
Conference notes and approves the commitments in the Coalition Programme for Government to:
a) Increase the proportion of tax revenue accounted for by environmental taxes.
b) Reform the taxation of air travel by switching from a per-passenger to a per-plane duty.
c) Introduce a floor price for carbon.
Conference applauds the inclusion in the June 2010 Emergency Budget of commitments to
reform the Climate Change Levy and to explore options for changes to aviation tax.
Conference calls on Liberal Democrat ministers in the coalition government to:
1. Press for rapid implementation of the reform of the Climate Change Levy so as to steadily
increase the price of fossil-fuel-consuming activities and to promote energy efficiency
measures and the development of renewable energy.
2. Ensure that any changes to the carbon price do not result in windfall benefits to the operators of existing nuclear power stations.
3. Press for full and rapid implementation of the coalition's commitment to reform the taxation of air travel.