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Policy Paper Published 20 Apr 2026 HM Revenue & Customs ↗ View on GOV.UK

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.

▤ Verbatim text from source document

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.