CRC Energy Efficiency Scheme: How to work out whether your organisation is responsible for an energy supply: flowchart

This flowchart explains how to work out whether your organisation is responsible for an energy supply under the CRC Energy Efficiency Scheme.

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Warning: changes to the CRC: In the July 2015 Budget, the government announced that it would conduct a review of business energy efficiency taxes (including the CRC). This review brings forward the review of the CRC that was previously scheduled for 2016.

In September 2015, HM Treasury and DECC published a consultation on reforming the business energy efficiency tax landscape. The key proposals in the consultation are to:

  • Abolish the CRC and the climate change levy (CCL) and replace them with a single new tax based on the CCL.
  • Draw together the most effective elements of the current energy efficiency and carbon reduction reporting schemes into a single reporting framework based on the Energy Savings Opportunity Scheme (ESOS).

The government is likely to publish its formal response to the consultation in the 2016 Budget. It may also carry out more detailed consultations on policy design and implementation.

For more information about the review and changes that have previously been made to the scheme (including the changes made in 2013 as part of the simplification review), see Practice note, CRC Energy Efficiency Scheme: what changes have been made to the scheme since it was launched?.

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