Renewable heat and gas subsidies and transport fuel subsidies

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Introduction

This is an overview of the key content to be found in our Renewable heat and gas subsidies and transport fuel subsidies subtopic. It briefly explains the nature of this content and provides links to it.

For more information on our other content of relevance to renewable energy projects generating/producing heat or renewable gas (biomethane), see our subtopic: Fuelled renewable, hydro and other baseload renewable projects.

For more information on our other content of relevance to heat networks, see our subtopic: Private wire and district heating.

For more information on our other content of relevance to alternative fuels for transport and electronic vehicles, see subtopic: Alternative fuels for transport and e-mobility.

Renewable Heat Incentive (RHI) and Renewable Transport Fuel Obligation (RTFO)

Practice Note: Renewable Heat Incentive (domestic). This Practice Note considers the key features of the domestic RHI scheme, which closed to new applicants on 31 March 2022, and briefly introduces

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HMRC opens consultation on draft CBAM secondary legislation

HM Revenue & Customs (HMRC) has opened a technical consultation on draft secondary legislation for the Carbon Border Adjustment Mechanism (CBAM), which will come into effect on 1 January 2027. The consultation, published on 10 February 2026 and closing on 24 March 2026, covers four draft regulations addressing administrative provisions, rate calculations, carbon price relief determinations, and transitory provisions. The draft legislation establishes requirements for registration, tax returns, reimbursement arrangements, weight determination of CBAM goods, and record keeping. CBAM will place a carbon price on specified goods imported to the UK from sectors at risk of carbon leakage, including aluminium, cement, fertilisers, hydrogen, and iron and steel. The mechanism affects UK importers of these goods and downstream producers using them in supply chains. The government confirmed the UK CBAM introduction on 30 October 2024 and included primary legislation in Finance Bill 2025 to 2026.

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