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.
We welcome views on the technical application of these draft regulations, which relate to eligibility into the Climate Change Agreement (CCA) Scheme from January 2027.
We welcome views on the technical application of these draft regulations, which relate to eligibility into the Climate Change Agreement (CCA) Scheme from January 2027.
In response to: Climate Change Agreements: Energy-intensive installations and eligible facilities
The Climate Change Agreement (CCA) scheme is a voluntary scheme that encourages businesses in a wide range of industrial sectors with energy-intensive processes to invest in energy efficiency measures in return for access to reduced rates of Climate Change Levy …
The Climate Change Agreement (CCA) scheme is a voluntary scheme that encourages businesses in a wide range of industrial sectors with energy-intensive processes to invest in energy efficiency measures in return for access to reduced rates of Climate Change Levy …
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.