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The Treasury is set to announce a tax break of up to 30 per cent for the shale gas industry.

In a consultation expected this week, the Treasury is likely to propose a field allowance for shale gas exploration and production wells, to kick start the development of the industry in the UK.

The field allowance mechanism, one similar to the one that has been used previously in the offshore oil and gas sector, will effectively reduce the tax rate from 62 per cent down to approximately 30 per cent.

The tax break aims to incentivise companies to set up shale gas explorations and production wells in the UK, despite the relatively high set up costs.

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