CRC—key changes [Archived]
CRC—key changes [Archived]

The following Environment practice note provides comprehensive and up to date legal information covering:

  • CRC—key changes [Archived]
  • Key change announced in October 2010
  • Key changes from 1 April 2011
  • Key changes to the introductory phase from 20 May 2013
  • Key changes to the Initial Phase (Phase 2) which commenced on 1 April 2014
  • The end of CRC
  • CRC closure guidance
  • Lexis®PSL notes on the Initial Phase (Phase 2) of the CRC Scheme

ARCHIVED:This Practice Note has been archived and is not maintained.

The Carbon Reduction Commitment Energy Efficiency Scheme (CRC) was a mandatory UK-wide trading scheme intended to incentivise large organisations to implement energy-efficient measures to reduce their emissions.

The scheme was established by the CRC Energy Efficiency Scheme Order 2010, SI 2010/768 (2010 Order), which came into force on 22 March 2010. The 2010 Order was amended by the CRC Energy Efficiency Scheme (Amendment) Order 2011, SI 2011/234 (2011 Order) and was then revoked by the CRC Energy Efficiency Scheme Order 2013 (2013 Order), SI 2013/1119. The 2013 Order revoked and replaced the amended 2010 Order, except that it continued to have effect in relation to the Introductory Phase (Phase 1) which ran from April 2010 to March 2014. The 2013 Order was amended in 2014 (SI 2014/502) and was supported by the CRC Energy Efficiency Scheme (Allocation of Allowances for Payment) Regulations 2013, SI 2013/3103.

For more details on how the scheme works, see CRC Energy Efficiency Scheme—overview.

The scheme closed at the end of the Initial Phase (Phase 2)—following the 2018/19 compliance year. This was announced by HM Treasury on the day of the Budget 2016, in a bid to simplify the business energy efficiency tax landscape and details were provided in the CRC Energy Efficiency Scheme (Revocation and Savings) Order 2018, SI 2018/841 (2018 Order),

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