Climate change levy now even more complex
The chancellor's latest attempt at constructing his climate change levy shows just how difficult it is to use taxation to further environmental ends.
What was already a complicated tax, has been made even more so by the introduction of further reliefs, often of an extremely detailed kind.
In addition, he has still has not tackled his commitment to exempt energy from renewable sources. There is every sign that when he does so the current structure of the tax will be even more difficult to understand and administer.