UK Emissions Trading Scheme (UK ETS): technical guidance and tools
Technical guidance, emission factors, and reporting templates to help installations and aircraft operators understand and comply with their obligations under the scheme.
See also:
- Participating in the UK ETS for an overview of the scheme and first steps for new participants
- Policy aims of the UK ETS for an overview of existing policy and next steps for developing the scheme
- Operation of the UK ETS markets for how to take part in auctions and trade on the secondary market
- UK ETS reports and reviews for scheme or compliance data and other reporting by the Authority
Technical guidance
The following guidance documents are to assist operators of installations and verifiers comply with the requirements of:
- UK ETS Order
- Monitoring and Reporting Regulation 2018 (as given effect and modified by Schedule 4 to the UK ETS Order)
- Free Allocation Regulation
- Activity Level Change Regulation
- Verification Regulation 2018 (as given effect and modified by Schedule 5 to the UK ETS Order)
For further information regarding the documents below, please contact the regulator.
Further guidance documents will be published here in due course.
Monitoring and Reporting Regulation (MRR)
UKETS01 MRR: General guidance for installations
Provides guidance to operators of installations on understanding the key concepts and requirements of the Monitoring and Reporting Regulation (MRR).
UKETS02 MRR/FAR: Uncertainty assessments for installations
Helps operators of installations understand their obligations relating to the assessment of uncertainty in measurements, calculations, etc. in the UK ETS.
UKETS03 MRR: Reporting biomass in installations
Assists operators of stationary installations understand the requirements for monitoring and reporting biomass in the UK ETS.
UKETS04 MRR: Data flow activities and control system
This guidance is for operators of installations and aircraft operators and covers the options for describing data flow activities for monitoring in the UK ETS, the risk assessment as part of the control system, and examples of control activities.
UKETS07 MRR: Sampling and analysis
Provides guidance to operators of installations on the importance of sampling and analysis and how this topic is treated in the MRR.
VMRVP01: Waste installations in the voluntary MRV period
Provides guidance to the operators of waste installations on how they can take part in the voluntary monitoring, reporting and verification (MRV) period.
Free Allocation Regulation (FAR)
UKETS11 FAR: Determining allocation at the installation level
Explains how the allocation methodology is applied at the installation level, including the impact of the provisions designed to address the exposure to a significant risk of carbon leakage. It describes the different types of sub-installation defined in the methodology and the approach for determining the allocation for each one.
Explains how operators should report their data using the baseline data reporting template during the 1 April 2025 to 30 June 2025 collection window
UKETS13 FAR: Monitoring and reporting in relation to the free allocation rules
Assists operators of installations to understand the requirements for monitoring and reporting all the data required for free allocation of UK allowances and for the update of benchmark values.
Provides guidance on the verification of data relevant to the free allocation of allowances (baseline data and activity level data) as well as the accreditation of verifiers that conduct verification activities under the UK ETS.
UKETS15 FAR: Cross-boundary heat flows
Explains the allocation of allowances for heat flows across an installation boundary where the heat is defined as measurable heat. The treatment of heat imports and exports to and from UK ETS installations, non-UK ETS installations and district heating networks is described.
UKETS16A FAR: Guidance for installations ceasing operations
Explains how operators must comply with their obligations on reporting a cessation of operations and its effect on free allocation.
UKETS17 FAR: Waste gases and process emissions sub-installations
Provides guidance on free allocation to installations engaged in the production and consumption of waste gases and the associated allocation methods, with a focus on process emissions sub-installations.
UKETS18 FAR: Sector specific guidance
Provides relevant information for each product referred to by the 52 product benchmarks.
Carbon emission factors for annual emissions reporting
The Monitoring and Reporting Regulation allows nationally reported data to be used by operators as default factors in specific circumstances. Carbon emission factors and calorific values from the UK Greenhouse Gas Inventory are available for annual emissions reporting for the UK ETS here, along with tables from previous years (also see Previous tables for UK participation in the EU ETS):
Reporting templates
For the verification of operators’ activity level reports:
UK ETS: Verification report template (updated 10 April 2025)
For operators to submit activity level reports to their regulator:
Updates to this page
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Added links to: UKETS01 MRR: General guidance for installations, UKETS04 MRR: Data flow activities and control system and UKETS07 MRR: Sampling and analysis.
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Updated 'UK ETS17' as the previous version stated that the relevant year when allocation would be reduced is 2026 – this was incorrect, and the relevant year is 2027 according to Article 16(5) of the FAR.
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Added link to UKETS17 FAR: Waste gases and process emissions sub-installations.
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Added links to UKETS15 FAR: Cross-boundary heat flows and UKETS18 FAR: Sector specific guidance.
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Baseline Data Report and Verification Report templates updated and improved. Where possible participants should use the updated versions, but earlier versions will be accepted.
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Added links to 'UKETS11 FAR: Determining allocation at the installation level' and 'UKETS14 FAR/VR - Verification of FAR baseline data reports, annual activity level data, and validation of MMPs'.
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Links added to baseline data reporting template and UKETS 12 guidance to help operators prepare for the baseline data collection exercise (submission window 1 April - 30 June 2025).
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Added link to Emissions and targets for installations registered as hospitals or small emitters.
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First published.