Energy and carbon
Climate change agreements and the Climate Change Levy
A climate change agreement (CCA) lets an energy-intensive site pay a reduced rate of Climate Change Levy, 92% off electricity and 89% off gas from 1 April 2026, in...
Energy and carbon
Energy and carbon rules now reach well beyond heavy industry. Large organisations must audit energy use under ESOS and report emissions under SECR; emitters trade allowances under the UK ETS; importers of carbon-intensive goods face UK CBAM from January 2027; and energy-intensive sites can cut their Climate Change Levy through a climate change agreement.
Guides in this topic
Energy and carbon
ESOS Phase 4 (Energy Savings Opportunity Scheme)
ESOS Phase 4 requires every large UK undertaking (250 or more employees, or turnover above £44 million and a balance sheet above £38 million) and its UK group to...
Energy and carbon
SECR reporting (Streamlined Energy and Carbon Reporting)
SECR reporting requires UK quoted companies, and unquoted companies and LLPs that exceed two of three tests (turnover over £36 million, balance sheet over £18...
Energy and carbon
UK carbon border adjustment mechanism (UK CBAM) from 2027
From 1 January 2027 the UK CBAM places a carbon price on imports of aluminium, cement, fertiliser, hydrogen, iron and steel goods, equivalent to what UK producers pay...
Energy and carbon
UK Emissions Trading Scheme (UK ETS)
The UK ETS is a cap-and-trade scheme covering power generation, energy-intensive industry with combustion plant over 20 MW, aviation and, since 1 July 2026, ships of...