UK environmental compliance deadlines, 2026 to 2030

DESNZ consultation on SECR and ESOS reform expected (later in 2026)

SECR reporters and ESOS participants EWSNI Proposed Source

Plastic packaging tax return and payment for July to September 2026

Registered plastic packaging tax payers EWSNI Quarterly Source

Hazardous waste consignee returns for July to September 2026 due

Sites receiving hazardous waste in England E Quarterly Source

Biodiversity net gain expected to extend to nationally significant infrastructure projects (date to be confirmed)

NSIP promoters E Proposed Source

EASR (Scotland): apply for an authorisation for activities run under waste management licensing exemptions

Holders of most waste exemptions registered under the Waste Management Licensing (Scotland) Regulations 2011 S Source

WEEE: producers placing 5 tonnes or more must join a producer compliance scheme for 2027

EEE producers at or above 5 tonnes a year EWSNI Annual Source

Consultation closes: Modernising corporate reporting (includes proposal to move SECR disclosures out of the directors' report)

Companies, LLPs, investors and advisers wishing to respond EWSNI Source

PackUK intends to issue initial 2026/27 packaging EPR fee notices of liability

Large packaging producers EWSNI Proposed Source

EASR (Scotland): application window opens for carbon dioxide capture activities (closes 1 April 2027)

Operators capturing carbon dioxide for utilisation or storage in Scotland S Source

ESOS Phase 3: submit second annual action plan progress update

Organisations that submitted an ESOS Phase 3 action plan EWSNI Source

Ban on the sale and supply of wet wipes containing plastic begins in Wales

Retailers, wholesalers, importers and manufacturers of wet wipes W Source

ESOS Phase 4 qualification date: check whether you are a large undertaking

UK undertakings and corporate groups EWSNI Source

End of climate change agreement target period 7 (TP7), the first period of the new scheme

CCA participants EWSNI Source

Full government response on non-domestic MEES enforcement, shell-and-core exemption and tenant duties expected

Commercial landlords and tenants EW Proposed Source

Defra consultation on reforming the UK battery regulations expected; new regulations would follow

Battery producers, distributors and treatment operators EWS Proposed Source

Digital waste tracking mandatory for authorised sites receiving waste in Scotland and Northern Ireland

Waste site operators SNI Source

Digital waste tracking mandatory for sites receiving waste in Scotland and Northern Ireland

Operators of permitted and licensed waste sites SNI Source

FCA UK SRS disclosure rules apply to financial years beginning on or after this date (first reports in 2028)

UK-listed companies in scope of the Listing Rules EWSNI Source

FCA UK SRS disclosure rules apply to listed companies (accounting periods beginning on or after this date)

In-scope UK-listed issuers, including SECR quoted companies EWSNI Source

Further proposed BNG changes: brownfield exemption, conservation and parks exemptions, metric changes

Planning applicants in England E Proposed Source

GB HFC phase-down: quota falls to 24% of baseline (a 22.6% reduction in supply)

HFC producers, importers and, indirectly, all equipment operators EWS Source

Offshore vessels join the UK ETS maritime scope; second free allocation period begins

Offshore vessel operators; installations receiving free allocation EWSNI Source

Online marketplaces bear full WEEE costs for non-UK sellers' equipment (partial contribution in 2026)

Online marketplace operators EWSNI Source

Possible GB F-gas reforms following Defra's 2025 consultation (no legislation yet)

All F-gas users, installers and importers in Great Britain EWS Proposed Source

Possible extension of UK SRS to large private companies through company law (consultation expected)

Large UK companies and LLPs EWSNI Proposed Source

UK CBAM begins: liability on imports of aluminium, cement, fertiliser, hydrogen, iron and steel

Importers of CBAM goods EWSNI Source

Plastic packaging tax return and payment for October to December 2026

Registered plastic packaging tax payers EWSNI Quarterly Source

Battery producers: annual registration renewal and tonnage declaration for 2026

Battery producers registered directly or through a scheme EWSNI Annual Source

First annual digital waste tracking fee (£26 per organisation) due

Organisations registered on the service EWSNI Annual Source

Hazardous waste consignee returns for October to December 2026 due

Sites receiving hazardous waste in England E Quarterly Source

WEEE: small producers (under 5 tonnes) register directly and report 2026 tonnage

EEE producers below 5 tonnes a year EWSNI Annual Source

EU Batteries Regulation: portable batteries must be removable and replaceable by end users (applies in Northern Ireland and to EU exports)

Producers selling in Northern Ireland or the EU NI Source

Simpler Recycling extends to micro-firms (fewer than 10 full-time-equivalent staff)

All workplaces in England E Source

UK ETS: verified 2026 emissions reports due (installations, aircraft and ships)

UK ETS operators EWSNI Annual Source

Climate Change Levy main rates rise (electricity and gas £0.00827 per kWh)

All business energy users EWSNI Annual Source

Environment Agency environmental permit charges rise by up to CPI and annual subsistence invoices issued

Environmental permit holders in England E Annual Source

Packaging EPR: small producers submit 2026 data; large producers submit July to December 2026 data; nation of sale data becomes mandatory; annual registration

All obligated packaging producers EWSNI Annual Source

Plastic packaging tax rate for 2027/28 takes effect (rate to be announced at the Budget)

Plastic packaging manufacturers and importers EWSNI Annual Proposed Source

Plastic packaging tax: mass balance chemical recycling counts towards 30%; pre-consumer waste no longer counts as recycled

Plastic packaging manufacturers and importers EWSNI Source

Water company trade effluent charges and Environment Agency water charges change for 2027/28

Trade effluent consent holders and discharge permit holders EW Annual Source

UK ETS: surrender allowances for 2026 emissions

UK ETS operators EWSNI Annual Source

Ban on the sale and supply of wet wipes containing plastic begins in Northern Ireland

Retailers, wholesalers, importers and manufacturers of wet wipes NI Source

Ban on the sale and supply of wet wipes containing plastic begins in England

Retailers, wholesalers, importers and manufacturers of wet wipes E Source

SECR: public companies with a 31 December 2026 year end file accounts and directors' report at Companies House

Public companies (deadline is 6 months after year end) EWSNI Annual Source

CCA certification period 8 begins: reduced CCL rates for facilities that met their TP7 obligations

CCA participants EWSNI Source

England's waste permitting regime for carriers, brokers and dealers starts (permits replace registration)

Carriers, brokers and dealers in England E Source

Ban on the sale and supply of wet wipes containing plastic begins in Scotland

Retailers, wholesalers, importers and manufacturers of wet wipes S Source

SECR: private companies and LLPs with a 31 December 2026 year end file accounts and SECR disclosures at Companies House

Private companies and LLPs (deadline is 9 months after year end) EWSNI Annual Source

Carriers, brokers and dealers expected to join digital waste tracking (phase 2)

Waste carriers, brokers and dealers EWSNI Proposed Source

Deposit return scheme for drinks containers launches in England, Northern Ireland, Scotland and Wales

Drinks producers, importers, retailers and online sellers EWSNI Source

Deposit return scheme launches; in-scope drinks containers leave packaging EPR disposal fees

Drinks producers and large packaging producers EWSNI Source

Phase 2: carriers, brokers and dealers expected to record movements in the service

Waste carriers, brokers and dealers EWSNI Proposed Source

ESOS Phase 4 compliance date: complete assessment and notify compliance in MESOS

ESOS Phase 4 participants EWSNI Source

Confirmed reform of waste exemptions (removal of U16, T8, T9; tightening of U1, T4, T6, T12, D7, S1, S2): start date not yet set

Operators relying on the affected exemptions EW Proposed Source

International maritime voyages proposed to join the UK ETS at 50% of emissions

Shipping companies on international routes to and from the UK EWSNI Proposed Source

UK CBAM moves to quarterly accounting periods

Registered CBAM importers EWSNI Source

UK SRS: Scope 3 relief ends for financial years beginning on or after this date

UK-listed companies EWSNI Source

EASR (Scotland): application window opens for combustion plant of 1 MW or more generating electricity on site (closes 30 June 2028)

Operators of electricity-generating combustion plant with aggregated rated thermal input of 1 MW or more in Scotland S Source

EASR application window opens for combustion plant of 1 MW or more generating electricity on site in Scotland (closes 30 June 2028)

Operators of electricity-generating combustion plant in Scotland S Source

First UK CBAM return and payment, covering 1 January to 31 December 2027

Registered CBAM importers EWSNI Source

Lower-tier carrier registrants in England must hold a permit or registered exemption

Lower-tier (own-waste) carriers in England E Source

ESOS Phase 4: submit action plan

ESOS Phase 4 participants (except zero energy consumption) EWSNI Source

End of climate change agreement target period 8 (TP8)

CCA participants EWSNI Source

Earliest date for indirect (electricity) emissions to be added to UK CBAM

Importers of CBAM goods EWSNI Proposed Source

Existing medium combustion plant of 1 MW to 5 MW must hold an environmental permit

Operators of boilers, engines and turbines commissioned before 20 December 2018 EWNI Source

UK SRS: all transitional reliefs expired; full comply-or-explain against S1 and S2

UK-listed companies EWSNI Source

Expected end of the transition period from ISO 14001:2015 to ISO 14001:2026 (three years from publication; confirm with your certification body)

Organisations certified to ISO 14001:2015 EWSNI Proposed Source

ESOS Phase 4: submit first action plan progress update

ESOS Phase 4 participants with an action plan EWSNI Source

Existing 1 MW to 5 MW medium combustion plant must comply with emission limit values

Operators of existing 1 to 5 MW plant EWNI Source

GB HFC phase-down: quota falls to 21% of baseline; end of the reclaimed-gas service exemption for high-GWP refrigerants

HFC producers, importers and equipment operators EWS Source

Plastic film to be added to workplace and household recycling collections (date announced, regulations to be amended)

Workplaces and collectors in England E Proposed Source

Private rented homes in England and Wales must meet the EPC C standard (fabric plus heating or smart readiness metrics), £10,000 cost cap

Landlords of private rented homes EW Proposed Source

ESOS Phase 4: submit second action plan progress update

ESOS Phase 4 participants with an action plan EWSNI Source

ESOS Phase 5 qualification date

UK undertakings and corporate groups EWSNI Source

Privately rented non-domestic buildings over 1,000 m² must reach EPC B where cost-effective

Landlords of larger commercial buildings EW Proposed Source

End of the four-year transition for glass containers in the Welsh deposit return scheme

Producers of drinks in glass sold in Wales W Source

ESOS Phase 4: submit third (final) action plan progress update

ESOS Phase 4 participants with an action plan EWSNI Source