Rates and data

The figures the tax runs on, kept current.

Law as at 13 September 2026.

Each page below is a reference that is revised when the source changes, and each states the date it was last checked. A figure that has not been published is shown as not published rather than estimated.

• Legislation and notice status

  Current

  Every instrument, the incorporated document, the notices in draft and the notices awaited, each with its status and the date it was checked.

• Sectoral domestic price

  No price published

  The quarterly price per tonne of embodied emissions for each of the five sectors, kept as the quarters accumulate.

• Default values

  Not yet published

  The Treasury notice of default values under paragraph 11 of Schedule 17, tracked until it is published.

• Qualifying carbon pricing schemes

  List published

  The sixteen schemes on HMRC's list of 27 August 2026, with the test in regulation 6 that the list rests on.