CRC Energy Efficiency Scheme

This Overview guides practitioners to materials on the CRC Energy Efficiency Scheme, with links to analysis of its operation and residual compliance risks. The CRC was a carbon reporting and allowance - purchasing scheme for large energy users, made under the Climate Change Act 2008 and implemented by the CRC Energy Efficiency Scheme Order 2013. It closed after the 2018–19 compliance year, with savings preserved by the 2019 Revocation and Savings Order. Although allowances are no longer bought or surrendered, record - keeping and enforcement may still arise for historic years, and liabilities can surface in corporate transactions.

Core issues include qualification and registration (notably electricity supplied through settled half - hourly meters in a qualification year), group rules based on parent undertaking control, and the treatment of organisational changes, disaggregation and designated changes on mergers and acquisitions. Practitioners should understand supply rules, landlord and tenant allocations, footprint and annual reporting, evidence packs, and the purchase and surrender of allowances during participation. Civil penalties and enforcement were administered by the Environment Agency, SEPA, Natural Resources Wales and the Northern Ireland Environment Agency.

The Overview also signposts materials...

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