To ask the Minister of Finance whether his Department has considered implementing a demolition levy to address the growth of embodied carbon emissions from the built environment.

My officials are constructively engaging with the Department of Agriculture, Environment and Rural Affairs (DAERA), as the lead department on climate matters, on the role that the tax system might be able to play in supporting our climate ambitions. Officials will also shortly be meeting with their counterparts in Scotland and Wales to discuss potential common areas for fiscal reform that would support the transition to net zero and accelerate climate action.

While no specific consideration has been given to a demolition levy at this point, I am happy to consider any climate proposal related to taxation brought forward by Minister Muir in due course.