Climate Change Agreements Scheme — Carbon Emissions Factor for Gas
Summary
HMRC has published a policy paper updating the description and calculation methodology for the carbon emissions factor for gas within the Climate Change Agreements Scheme. The measure also introduces drafting amendments to existing secondary legislation to consolidate and clarify scheme eligibility criteria. These changes took effect on 20 April 2026.
“This measure makes updates to the way the carbon emissions factor for gas is described and calculated.”
What changed
The policy paper updates the way the carbon emissions factor for gas is described and calculated under the Climate Change Agreements Scheme. It also makes drafting changes to existing secondary legislation to consolidate and clarify eligibility to the scheme.
Energy companies and industrial firms participating in the Climate Change Agreements Scheme should note the revised carbon emissions factor methodology for gas. Scheme administrators and eligible businesses should review their calculations to ensure compliance with the updated factor description.
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Apr 21, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Policy paper
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.
From: HM Revenue & Customs Published 20 April 2026 Get emails about this page
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Climate change agreements scheme — extension to new sectors and processes and other amendments
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Details
This measure makes updates to the way the carbon emissions factor for gas is described and calculated. It also makes drafting changes to existing secondary legislation to consolidate and clarify eligibility to the climate change agreements scheme.
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Published 20 April 2026
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