綠色財政轉向？英國環境稅政策的退卻與重建挑戰

英國國家統計局（ONS）最新數據揭示了一項令人矚目的趨勢：2024年英國來自環境相關稅收的收入僅為543億英鎊，不但較2023年略降，佔全國經濟產出（GDP）的比例更降至僅1.9%，創下自1997年有紀錄以來的最低點。這也僅佔全體稅收的5.4%，遠低於過去在歐洲環保政策引領潮流時的水準。

Recent data from the UK Office for National Statistics (ONS) has revealed a striking trend: in 2024, the UK collected just £54.3 billion in environmentally related taxes - slightly down from 2023. More significantly, this accounted for only 1.9% of the country’s GDP, the lowest proportion since records began in 1997. Environmental tax revenues also made up just 5.4% of total tax receipts, a far cry from the levels seen when the UK was a frontrunner in European green policy.

這一趨勢凸顯英國在綠色稅制上的政策搖擺，尤其在凍漲燃料稅與降低碳排放相關稅收之間的取捨，正使得「污染者付費」原則失去實效，也對產業與氣候政策帶來新的矛盾。

This trend underscores growing policy inconsistency in the UK’s green tax regime. A persistent freeze on fuel duties and reductions in carbon-related taxes have gradually eroded the effectiveness of the “polluter pays” principle, exposing new tensions between industrial competitiveness and climate commitments.

燃料稅凍漲：短期紓困、長期代價

自2011年以來，英國政府多次凍結燃料稅，並在2022年進一步將燃油稅減少每公升5便士。此舉原意在於減輕通膨壓力下家庭的生活負擔，尤其是在能源價格高漲與生活成本危機交疊之時。然而，這項政策在實際上大幅削弱了環境稅收的穩定性，亦淡化了市場對低碳交通轉型的價格訊號。

根據歐盟統計數據，目前英國綠色稅收佔GDP比率已低於27個歐盟成員國中的19個。從國際比較來看，英國作為曾在氣候政策上領先的國家，如今卻在財政激勵層面落後，恐削弱其全球氣候治理聲譽。

Frozen Fuel Duties: Short-Term Relief, Long-Term Cost

Since 2011, the UK government has repeatedly frozen fuel duties, and in 2022 it went further, cutting the duty by 5 pence per litre to cushion households against inflation and soaring energy costs during a broader cost-of-living crisis. While politically expedient, this approach has significantly undermined the stability of environmental tax revenue and dulled market signals that would otherwise encourage a transition to low-carbon transport.

稅負轉嫁：家庭減負、企業承壓

值得注意的是，ONS報告也揭露了英國政府近十年內稅負轉嫁的現象。家庭層面的環保稅負從2010年的7.63億英鎊降至2022年的6.42億英鎊，反觀企業，尤其是能源密集型產業，所承擔的環境稅收則大幅上升。例如，能源業在2022年支付的環保稅高達89億英鎊，較前一年增加超過36%。

這使得許多企業，特別是製造與化工業，開始質疑英國的競爭力。像是化學業巨頭Ineos便公開表示，碳稅與高昂的能源價格正在侵蝕產業根基，導致投資外流的風險日益升高。

According to Eurostat, the UK’s environmental tax-to-GDP ratio now ranks lower than that of 19 out of 27 EU member states. Once a leader in climate policy, the UK now lags behind on fiscal incentives - risking both its global reputation in climate governance and its credibility as a green economy.

Tax Burden Shift: Relief for Households, Pressure on Industry

The ONS report also highlights a structural shift in tax burden over the past decade. Between 2010 and 2022, household environmental tax contributions dropped from £763 million to £642 million. In contrast, the burden on industries - especially energy-intensive sectors - has risen sharply. In 2022, the energy sector alone paid £8.9 billion in green taxes, a 36% increase from the previous year.

This has drawn criticism from companies, particularly in the manufacturing and chemical sectors. Ineos, a major chemical producer, has warned that the UK’s carbon taxes and high energy costs are undermining industrial competitiveness, increasing the risk of investment flight.

碳邊境調整稅：2027年的新轉機？

為回應企業關切與減緩「碳洩漏」（Carbon Leakage）問題，英國政府計劃於2027年實施類似歐盟碳邊境調整機制（CBAM）的進口碳稅。這將針對來自未實施相當環保規範國家的鋼鐵、水泥等高碳產品課以碳稅，希望建立更公平的貿易環境，也為國內產業創造減碳誘因。

然而，碳邊境稅的實施涉及貿易談判、排碳計算方法一致性、以及對開發中國家製造業的潛在影響，挑戰重重。英國是否能趁此機會重建具前瞻性的綠色財政體系，仍有待觀察。

Carbon Border Adjustment Mechanism: A New Opportunity in 2027?

To address industry concerns and mitigate the risk of carbon leakage, the UK government plans to introduce a carbon border adjustment mechanism (CBAM) by 2027, similar to the EU’s system. This would impose carbon tariffs on high-emission imports such as steel and cement from countries with less stringent climate policies, aiming to level the playing field and incentivize domestic decarbonization.

However, implementing such a system poses significant challenges - including trade negotiations, harmonizing emissions accounting methods, and managing potential impacts on developing countries. Whether the UK can seize this opportunity to rebuild a forward-looking green fiscal system remains uncertain.

結語：綠色財政政策的戰略抉擇

從短期的政治壓力來看，凍結燃料稅可謂是選票導向的務實選擇，但從長期的氣候與財政戰略來看，英國必須重新審視環境稅制的結構性角色。如何在保障民生與推動減碳之間取得平衡？如何讓稅制不再是產業競爭力的絆腳石，而是創新的推手？

Conclusion: The Strategic Choice Behind Green Fiscal Policy

未來的關鍵，恐怕不只是收多少環保稅，而是怎麼用這些稅收來驅動真正的綠色轉型。

While freezing fuel duties may serve short-term political goals, the UK must reconsider the structural role of environmental taxation in its broader climate and economic strategy. The key questions are no longer just how much green tax revenue is collected - but how that revenue is used to drive genuine green transformation.

UK Green Tax Revenues Hit Record Low, Raising Concerns Over Policy Commitment

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