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Statutory guidance

Climate Change Agreements: statutory guidance

Guidance given to the Environment Agency for the purposes of paragraph 52A(1) of Schedule 6 to the Finance Act 2000.

Documents

Details

2026 guidance (current)

The 2026 statutory guidance is given to the Environment Agency as administrator of the Climate Change Agreements (CCA) scheme under regulation 3 of the Climate Change Agreements (Administration) Regulations 2012, for the purposes of paragraph 52A(1) of Schedule 6 to the Finance Act 2000.

It sets out how the Administrator must carry out its functions under the new scheme for the period 1 January 2026 to 31 March 2033, including:

  • determining eligibility
  • setting and administering targets
  • managing base years
  • issuing certification for reduced Climate Change Levy rates
  • undertaking compliance, audit and enforcement activities under the new scheme

Earlier statutory guidance

The 2013 and 2023 guidance documents apply to the old scheme from 1 April 2013 to 31 December 2020 and subsequent extensions to 30 June 2027.

It continues to apply only to decisions, targets, certification periods and enforcement of matters relating to previous phases of the scheme.

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