The 2016 budget includes several key measures related to energy, environment, and waste aimed at supporting Britain's climate change ambitions. Important changes include the abolition of the carbon reduction commitment, updates to energy-saving technology allowances, and increases in landfill tax rates. The document serves as a general informational resource and disclaims liability for any inaccuracies or legal implications.

1. Budget 2016
Energy and Environment

2. Climate change only gets a single contextual
mention in Budget 2016, but there are
nonetheless a number of measures linked to
Britain’s climate change and environmental
ambitions that businesses need to be aware
of. Here, we break them down into energy,
environment and waste.
For a more detailed analysis, see
www.remsol.co.uk/latest-blogs

3. Energy

4. Energy Headlines
• Abolish the Carbon Reduction Commitment (CRC)
from the 2018/19 compliance year
• Increase the main rates of the Climate Change Levy
(CCL) from 1 April 2019
• Raise the CCL discount for sectors with Climate
Change Agreements from 1 April 2019
• Rebalance the main rates of CCL for different fuel
types to reflect recent data on the fuel mix used in
electricity generation

5. Environment

6. Environment Headlines
• The list of designated energy-saving and water-efficient
technologies qualifying for Enhanced Capital Allowances
(ECAs) will be updated during summer 2016
• The Aggregates Levy rate will remain frozen at £2 per
tonne in 2016-17, to support the construction sector
• The government will legislate later in 2016 to reduce
statutory plastic packaging recycling targets for 2016 and
2017, to reduce the burden on business. The government
will also set new recycling targets for glass and plastic
packaging for 2018, 2019 and 2020

7. Waste

8. Waste Headlines
• The standard and lower rates of Landfill Tax will
increase in line with RPI, rounded to the nearest 5
pence, from 1 April 2017 and again from 1 April
2018
• Additional funding will be made available over the
next five years for HMRC to increase compliance
activity across the waste supply chain, enabling the
government to better tackle waste crime

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on matters that they may find to be of interest. While every effort has been made to
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may contain references to certain laws and regulations. Laws and regulations will
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