In 2013, environmentally-related taxes accounted for 13.7% of total tax revenue in India and 7.3% in China, but only 1.4% in Malaysia and 1.3% in the Philippines.2 A new law in China that came into effect at the beginning of 2018 introduced new taxes on polluters. It will likely affect these rates in future, although its main purpose is not to raise revenue. For example, the building sector - including space heating and cooling, water heating, lighting, appliances and cooking equipment in residential, commercial and industrial buildings - accounts for 55% of anthropogenic emissions of fine particulate matter, 5% of all nitrogen oxide emissions and 7% of sulphur dioxide emissions globally (IEA, 2016). Reducing emissions from this sector requires replacing kerosene lighting with electricity, and improving access to clean cooking facilities.