Could VAT be replaced with climate change tax? Wednesday, 19 December, 2012 Climate change is having a dramatic effect on our world from crops in Africa to glaciers in the Swiss Alps. But it could soon have an impact on our tax systems too. Here in Switzerland the Green Liberals say they have collected well over the 100,000 signatures needed to force a vote on an initiative to replace value added tax or VAT with a duty on non-renewable energy sources. WRS’s Vincent Landon spoke to Roland Fischer, national councillor for the Green Liberal Party from the Canton of Lucerne and the driving force behind the initiative. He began by asking him about the advantages of a switch: