These include: The UK Carbon Reduction Commitment Energy Efficiency Scheme – a mandatory carbon emissions reporting and pricing scheme, modified in organisations using more than 6,000MWh per year of electricity: the equivalent of an annual electricity bill of about £500,000 The Climate Change Levy – a charge on business and public sector energy usage introduced to encourage energy efficiency The benefit of zero emissions – zero emissions are no longer granted to the purchaser of sustainable electricity in the UK UK HM Revenue & Customs’ reversal of the VAT applicable to offsets from the voluntary market.