Charges for emissions into the environment comprise the charge for emissions into the environment of carbon dioxide (CO2), the charge for emission into the environment of sulphur oxides in the form of sulphur dioxide (SO2) and the charge for emission into the environment of nitrogen oxides in the form of nitrogen dioxide (NO2). Persons liable to pay the charge are legal and natural persons who, as part of their business activity, own or use a single point source of emissions of CO2, SO2 and NO2.