The Department for Energy Security and Net Zero and HMRC jointly manage the Climate Change Agreements scheme, which provides tax relief on the Climate Change Levy for energy-intensive installations that meet agreed energy efficiency targets. The scheme is undergoing reform to extend coverage to new sectors and processes, with recent amendments addressing eligible facilities and carbon emissions factors for gas.
In response to: Climate change agreements scheme — the carbon emissions factor for gas
This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.
This tax information and impact note is about operators of combined heat and power stations (CHPs) who will not meet performance standards for reasons associated with coronavirus (COVID-19).
In response to: Changes to rates for the Climate Change Levy from 6 April 2020
In response to: Legislation for a UK Emissions Trading System
This Tax Information and Impact Note is about legislation for a new UK Emissions Trading System.