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I am pleased that Parliament came together last year to pass the new-build heat standard regulations, which will come into force from 1 April this year and will prevent the installation in new buildings of polluting heating systems such as gas boilers.
I am very conscious of the time, so I will continue.That is because our natural resources are not globally traded or subject to volatile price hikes. New onshore wind is now half the cost of new gas, and new offshore wind is 40 per cent cheaper.
Will the LCM lead to more such cases and make it easier for HMRC to go for these people who have gone abroad? The legislation itself is not new; this is simply the latest directive on a matter that has been the subject of previous directives.