Policy paper

Climate change agreements scheme — the carbon emissions factor for gas

This tax information and impact note is about updates to the way the carbon emissions factor for gas is described and calculated.

From:
HM Revenue & Customs
Published
20 April 2026

Documents

Climate change agreements scheme — extension to new sectors and processes and other amendments

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Details

This measure makes updates to the way the carbon emissions factor for gas is described and calculated. It also makes drafting changes to existing secondary legislation to consolidate and clarify eligibility to the climate change agreements scheme.

Updates to this page

Published 20 April 2026

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