The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
These Regulations make provision in connection with the introduction of a new tax called the carbon border adjustment mechanism (“CBAM”). CBAM was introduced by Part 5 of the Finance Act 2026 (“FA 2026”).
Lifecycle
Department
Made
13 Jul 2026
—
Comes into force
01 Jan 2027
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sections 149(6), 150(2) and 157(2) of the Finance Act 2026. The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 154(4) and 157(2) of, and paragraphs 12(1) and 14(1) of Schedule 17 to, the Finance Act 2026.
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