Typical Year Actions

<%title%> Splash Image
The Carbon Emission Trading Scheme is based on a compliance year, which coincides with the tax year. Therefore all reporting and calculations are for the period of April to March of the following year.

Following the comprehensive spending review in Autumn 2010 the details for the sale of allowances in the first years of the scheme have been amended. For the years 2011/12 and 2012/13 the sale of carbon allowances will be at the end of the year retrospectively for the known emissions.

Actions during initial years of first phase

  • Obtain Carbon Allowances for the previous year, 1 allowance for each tonne of CO2 emissions
    • When: May-June 2012 and 2013
    • Example: in 2012 allowances are obtained for the known energy consumption for the period April 2011 to March 2012.
  • Declare Energy Consumption for the previous year and Submit Carbon Allowances that cover these emissions
    • When: Before end of July, report from 2011 onwards, submission from 2012 onwards
    • Example: in 2013 the energy consumption for the period April 2012 to March 2013 needs to be disclosed.
  • Publication of Performance Table, with the position depending on the performance rating of the organisation.
    • When: October, from 2012 onwards
    • Example: in October 2013 the organisation’s performance of the period April 2012 to March 2013 is analysed.


Typical actions for years 2013/14 and following:

  • Obtain Carbon Allowances for the next year, 1 allowance for each tonne of expected CO2 emissions
    • When: April, from 2013 onwards
    • Example: in 2013 allowances are obtained for the expected energy consumption for the period April 2013 to March 2014.
  • Declare Consumptionfor the previous year
    • When: Before end of July, from 2014 onwards
    • Example: in 2014 the energy consumption for the period April 2013 to March 2014 needs to be disclosed.
  • Submit Carbon Allowancesfor the previous year
    • When: Before end of June, from 2012 onwards
    • Example: in 2014 allowances that cover the energy consumption of the period April 2013 to March 2014 need to be submitted. Only allowances obtained in April 2013 are valid.
  • Publication of Performance Table, with the position depending on the performance rating of the organisation.
    • When: October, from 2014 onwards
    • Example: in October 2014 the organisation’s performance of the period April 2013 to March 2014 is analysed.