Carbon Pricing Act
Carbon Pricing Act
Singapore is the first country in Southeast Asia to introduce a carbon price. The tax was set at $5/tCO2e from 2019 to 2023 as a transition period to give the industry time to adjust to its impact. To support our net zero target, the carbon tax will be raised to $25/tCO2e in 2024 and 2025, and $45tCO2e in 2026 and 2027, with a view to reaching $50-80 tCO2e by 2030.
The carbon tax will incentivise emissions reductions across all sectors and support the transition to a low-carbon economy. There are no exemptions for covered facilities, to maintain a transparent, fair, and consistent price signal across the economy.
Find out more about CPA.
Appeals under the Carbon Pricing Act
Under Section 34 of the CPA, a registered person may appeal a decision made by the National Environment Agency (NEA) under the administration of the CPA. The appeal must be made to the Minister for Sustainability and the Environment Minister for the Environment and Water Resources (‘the Minister’)within 30 days after the date of NEA’s decision.
Submitting an Appeal
In accordance with the CPA, the following decisions may be appealed against:
- NEA refusing to deregister a business facility as a taxable facility of the registered person;
- NEA refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person;
- NEA refusing to refund any tax under Section 19(1) or credit any carbon credit into the registered person’s registry account under Section 19(2); or
- NEA refusing to revise any assessment relating to the registered person pursuant to Section 23.
The Minister may then consider and determine the appeal or establish an Appeal Panel to do so.
To submit an appeal, download, complete, and file a Notice of Appeal according to the instructions in the document.
For more details, please refer to this guide and the Frequently Asked Questions.
Resources & Contact
Legislation on appeals under the CPA:
Carbon Pricing (Appeals) Regulations
For further queries, please contact:
Carbon Pricing Appeals Secretary