In January 2025, the Secretariat of the Global Solidarity Levies Task Force opened a consultation on strawman options for solidarity levies. The consultation document outlined 16 strawman options for solidarity levies: 4 on aviation, 1 on shipping, 1 on financial transactions, 3 on cryptocurrencies, 3 on fossil fuels, 1 on plastic polymers, 2 on carbon pricing, and 1 on high-net-worth individuals. The Secretariat developed these based on a literature review and expert consultations. These strawmen were simple draft proposals intended to generate discussion to help improve them or draw attention to better alternatives.

The consultation attracted a significant degree of interest; in total, 197 responses were received. Not all respondents provided comments to every question, and some thematic areas attracted greater engagement than others. Nonetheless, the responses to the consultation have provided rich and detailed thoughts on the design of the levies.

In this report, the Secretariat provides a synthesis of these responses covering each section of the strawman proposals in turn: aviation, shipping, financial transactions and cryptocurrencies, fossil fuels, carbon pricing and high net worth individuals. Each chapter provides a short summary of the overall responses, capturing the main recurring themes and commonalities, and illustrating the broad and diverse array of comments that were made by respondents.

Some responses also touched on themes and areas of interest that were beyond the direct scope of the strawmen options. The final chapter of this report provides a brief overview of some of the main ideas and opinions expressed.

The Secretariat will present this report to the member governments of the Global Solidarity Levies Task Force. This will inform the deliberations being undertaken by participating governments. The ideas shared in response to the consultation will inform the design of proposals for solidarity levies, alongside work being undertaken by experts and academics to analyse and understand possible impacts from solidarity levies. This will ensure the levies can be designed in a fair, progressive and equitable manner.

By COP30 in November 2025, the Global Solidarity Levies Task Force aims to bring together a coalition of the willing ready to implement one or several levies whose proceeds will be used for climate and development. This synthesis of responses to the consultation on strawman options for solidarity levies represents an important step towards this goal.

Download the report