The Department for Energy Security and Net Zero (DESNZ) has launched a consultation seeking views on proposals for a new six-year Climate Change Agreements scheme to begin in 2025.
The new scheme would add three new target periods running from 2025 to 2030, resulting in three certification periods running to 31 March 2033. It will provide further reductions in the Climate Change Levy for eligible participants.
The scheme would be open to new entrants who qualify under the current eligibility criteria.
The consultation outlines:
- aspects of the current scheme that will be retained for the new scheme, as well as some policy decisions following on from proposals in a previous DESNZ consultation.
- further proposals for a future scheme, including the possibility for new sectors to apply to be eligible for the scheme, target setting, reporting and how performance will be measured. See: [Climate Change Agreements: consultation on a new scheme - GOV.UK (www.gov.uk)](https://www.gov.uk/government/consultations/climate-change-agreements-consultation-on-a-new-scheme)
From October 2026, companies will have to comply with new rules on trade unions introduced as part of the Employment Rights Act.
The tax rules on Benefits in Kind (BIKs) are changing. From 6 April 2027, Phase 1 of HMRC’s ‘Mandatory payrolling of Benefits in Kind and expenses’ comes into force. Phase 1 will apply only company cars, car fuel, vans, van fuel and medical benefits.