Green taxes are the subject of the latest video available to view on the Chartered Institute of Taxation's (CIOT) website.
It is presented by the organisation's president, Nick Goulding.
Earlier this year, he marked the start his 12-month term in office by making environmental taxation one of its themes — and in June, green levies were the subject of a CIOT lecture by economist-journalist Tim Harford.
Featured in the institute's new online film are former environment secretary Michael Meacher MP, Helen Devenney, chairman of the CIOT's environmental taxes working group, and KMPG tax cusiness school's David Williams, who suggests that 'there are no such things as environmental taxes, only taxes that affect the environment'.