Guides
Plain-English guides to carbon prices, CBAM, Carbon Reduction Plans and carbon reporting for UK businesses. Every fact is checked against official sources, listed at the end of each guide.
Carbon prices and markets
How the UK and EU carbon markets work, and what sets the price.
What is the carbon price in the UK?
The UK carbon price is mainly the UK ETS allowance price, £63.94 a tonne on average in October 2026. How it works, Carbon Price Support, EU price and CBAM.
Checked 10 October 2026
The UK Emissions Trading Scheme (UK ETS) explained
The UK ETS caps emissions from power, industry, aviation and shipping. How auctions, the £28 reserve price, free allocation and the 30 April deadline work.
Checked 10 October 2026
UK ETS for maritime: what shipping companies must do
Ships of 5,000 GT and over joined the UK ETS on 1 July 2026. Who is covered, what to monitor, the 31 March report and the 30 April 2028 first surrender date.
Checked 11 November 2026
EU ETS explained: the EU Emissions Trading System, its prices and ETS2
The EU Emissions Trading System caps emissions from power, industry, aviation and shipping. How the cap, auctions, the MSR, prices and ETS2 from 2028 work.
Checked 10 October 2026
UK and EU ETS linking: what has been agreed, what is reported and what it means
The UK and EU are negotiating to link their carbon markets. A deal was reported on 7 October 2026 but is not yet official. What it means for prices and CBAM.
Checked 21 October 2026
Carbon credits explained: allowances, offsets and prices
How carbon credits work in the UK: compliance allowances versus voluntary offsets, what drives carbon credit prices, CORSIA, and how to check an offset.
Checked 10 October 2026
Does the UK have a carbon tax?
The UK has no single carbon tax. It prices carbon through the UK ETS, Carbon Price Support at £18 a tonne, the Climate Change Levy and, from 2027, UK CBAM.
Checked 10 October 2026
UK carbon budgets: all seven limits, and whether the UK met them
The seventh UK carbon budget is 535 MtCO2e for 2038 to 2042, set in law in June 2026. See every carbon budget, how they work and which ones the UK has met.
Checked 28 October 2026
CBAM: the carbon border tax
For importers and exporters of aluminium, cement, fertiliser, hydrogen, iron and steel.
CBAM explained: the EU and UK carbon border adjustment mechanisms in 2026 and 2027
CBAM means Carbon Border Adjustment Mechanism. How the EU CBAM (since 2026) and UK CBAM (from 2027) work, which goods are covered, who pays and the thresholds.
Checked 10 October 2026
UK CBAM explained: the carbon border tax that starts on 1 January 2027
The UK CBAM taxes carbon in imported aluminium, cement, fertiliser, hydrogen, iron and steel from 1 January 2027. Who pays, the £50,000 threshold and key dates.
Checked 21 October 2026
UK CBAM rates: how they are calculated and when they will be published
HMRC's illustrative UK CBAM rates, published 16 October 2026, range from £1.45 to £9.79 per tCO2e. See each sector, the formula and when real rates start.
Checked 21 October 2026
UK CBAM default values: the official figures for 2027 and 2028
HMRC published the UK CBAM default values on 16 October 2026. See the values for cement, fertiliser, hydrogen and aluminium by CN code, with steel examples.
Checked 21 October 2026
UK CBAM and refinery products: petrol, diesel and jet fuel
The UK plans to bring petrol, diesel, jet fuel and kerosene into CBAM, subject to a consultation closing 20 January 2027. The products and options explained.
Checked 4 November 2026
EU CBAM: what UK exporters and EU importers need to know in 2026 and 2027
The EU CBAM definitive period began on 1 January 2026. Certificate prices, the 50-tonne threshold, the 30 September 2027 deadline and what UK exporters must supply.
Checked 10 October 2026
Tenders and reporting
Carbon Reduction Plans for government and NHS contracts, and company carbon reporting.
PPN 006: the Carbon Reduction Plan rules for government contracts
PPN 006 replaced PPN 06/21 for central government tenders advertised from 24 February 2025. Who needs a Carbon Reduction Plan, what it must contain, what fails.
Checked 10 October 2026
Carbon Reduction Plan example: a complete worked plan for a small UK business
A Carbon Reduction Plan example for a 45-person UK firm, worked out with the 2025 UK Government factors, plus the official GOV.UK template and common mistakes.
Checked 10 October 2026
NHS Carbon Reduction Plan: what suppliers need now and from April 2027
NHS Carbon Reduction Plan rules for suppliers: the Net Zero Supplier Roadmap, the Net Zero Commitment, April 2027 changes, Evergreen and how PPN 006 differs.
Checked 10 October 2026
SECR reporting: Streamlined Energy and Carbon Reporting requirements explained
SECR reporting explained: who must report, the £36m and £18m tests that did not change in April 2025, what to disclose, a simple template and a worked example.
Checked 10 October 2026
Scope 1, 2 and 3 emissions explained: UK examples, the 15 Scope 3 categories and what the rules require
Scope 1, 2 and 3 emissions explained for UK businesses: what each scope covers, all 15 Scope 3 categories, a worked example and what PPN 006 and SECR require.
Checked 10 October 2026
UK Government GHG conversion factors 2026 and 2025: the Defra factors explained
The UK Government GHG conversion factors for 2026 and 2025 side by side: electricity, gas, diesel, travel, refrigerants and waste, plus which year's set to use.
Checked 10 October 2026