Carbon Pricing Act

Singapore is the first country in Southeast Asia to introduce a carbon price. The carbon tax, at S$5 per tonne of greenhouse gas emissions (tCO2e), was introduced in 2019 through the Carbon Pricing Act (CPA). 

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. 

For more details on the CPA, please click here.

 

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 (“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: 

  1. a) NEA refusing to deregister a business facility as a taxable facility of the registered person;

  2. b) NEA refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person;

  3. c) 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

  4. d) 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:  

Click here to view the Carbon Pricing Act.

Click here to view the Carbon Pricing (Appeals) Regulations.

 

For further queries, please contact: 

Carbon Pricing Appeals Secretary 

CPA@mse.gov.sg