Extract from Scottish Parliament debate on UK Budget (Scotland’s Priorities) - Sep 24

Lorna Slater (Lothian) (Green):...Windfall taxes are all very well, but a consistent approach to the taxation of big polluters in order to fund the transition to net zero would be more effective. Simply stopping tax breaks for oil, gas and aviation would be a start. Last week in the chamber, we all agreed that one of the best things that we can do for small businesses is ensure that big businesses pay fair taxes. The Observer found that, between 2018 and 2020, Shell and BP paid no corporation tax or production levies on North Sea oil operations while claiming tax reliefs of nearly £400 million. How are small, clean energy companies in the UK supposed to compete when big oil gets massive tax breaks? Jet fuel has always been tax exempt in the UK. How are small, clean transportation businesses or publicly owned buses and trains supposed to compete with a polluting aviation industry that does not pay tax on its fuel?