The following Environment guidance note provides comprehensive and up to date legal information covering:
The Carbon Reduction Commitment Energy Efficiency Scheme (CRC) is a mandatory UK-wide trading scheme intended to incentivise large organisations to implement energy-efficient measures to reduce their emissions. It is also an environmental tax.
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 revokes and replaces the amended 2010 Order, except that it continues 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 is 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 will close 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, which is
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