Economic and social impact
Research
Balancing the tax system with Northern Ireland’s climate goals: a case for incentivising retrofit over demolition
The CIOB is proposing that the Northern Ireland Government use its devolved powers to implement a demolition levy – one that bypasses the current devolution settlement around tax – to level the unequal playing field that threatens the sustainability
Urgent policy intervention is needed to decarbonise the built environment sector at the scale and pace required to achieve Northern Ireland’s net zero target. Buildings account for 49% of the UK’s carbon emissions. To address this, the CIOB is proposing that the Northern Ireland Government use its devolved powers to implement a demolition levy. Read the policy note below to read more about our proposal.