ValueCompensation for the indirect carbon costs (UK ETS + Carbon Price Support) passed through in electricity prices — up to 75% of indirect emission costs, or 1.5% of the company's gross value added if greater (levels as stated May 2026)
DeadlinesOngoing scheme with periodic application/claim windows run by Department for Business and Trade
RequirementsManufacture a product in an eligible sector (SIC-code list); indirect carbon costs >=5% of gross value added; apply to DBT with financial and electricity-consumption evidence
Caveatsseparate from the EII renewable levy exemption and NCC but overlapping eligibility concepts; quarterly/periodic claim mechanics and current-year budget confirmed by DBT guidance — verify the current application window before relying on it
Last verified2026-08-24