ARCHIVED: This archived Practice Note describes what the CRC Energy Efficiency Scheme was and how it operated. It also outlines some key aspects of the CRC Energy efficiency Scheme, including its qualification criteria, registration obligations, reporting requirements, the process for purchasing and surrendering allowances and the penalties for non-compliance. It is not maintained and is for background information only. The CRC Energy Efficiency Scheme (the CRC Scheme) was abolished following the 2018/19 compliance year, in accordance with an announcement made by HM Treasury (HMT) in the 2016 Budget. The CRC Energy Efficiency Scheme (Revocation and Savings) Order 2018, SI 2018/841 (the 2018 Order), in force from 1 October 2018, brought the CRC Scheme to an end with effect from 31 March 2019, while ensuring that ongoing compliance obligations relating to the phase that ended on that date (and the prior phase) survived. Businesses were required to surrender CRC Scheme allowances for the final time in October 2019. The CRC Scheme has been replaced by an increase in the climate change levy so as to simplify the business