HMRC consulting on draft Climate Change Agreements (Energy-Intensive Installations and Eligible Facilities) (Amendment) Regulations 2026.

HM Revenue and Customs are consulting on the technical application of the draft Climate Change Agreements (Energy-Intensive Installations and Eligible Facilities) (Amendment) Regulations 2026. Consultation posted on 4^th November and closes on 2^nd December. https://www.gov.uk/government/consultations/climate-change-levy-energy-intensive-installations-and-eligible-facilities  The application covers three new processes found to be eligible for inclusion in the CCA Scheme. These processes are:

• the mechanical recycling of plastic
• the packaging of spirits
• the production of batteries for electric vehicles