CBAM Pulse
Published

HMRC clarifies emissions values used for UK Carbon Price Relief

HMRC clarified on 2 November 2026 that the embodied-emissions figure used for UK CBAM Carbon Price Relief should use the same emissions values as the associated CBAM emissions reporting. Those may be actual emissions or default values, depending on the reporting method. This is guidance clarification, not a new relief rate, automatic eligibility decision or change to EU CBAM deductions.

Dated
Feed entry date assigned by CBAM Pulse.
Official date
Official date this item relates to, for example a publication, application or due date.
Last reviewed
Date a human last reviewed this summary against the sources.

What changed

  • The dated change history of 'Work out your Carbon Price Relief' records the actual/default-values clarification on 2 November 2026; the guidance was first published on 16 July.
  • HMRC says the embodied-emissions figure should use the same emissions values as the associated CBAM emissions reporting. Whether those are actual emissions or default values depends on the reporting method; this briefing does not offer a free choice to mix inconsistent figures.
  • The UK policy summary, also updated on 2 November, repeats the same-values clarification beneath Figure 13. These are two official sources for the same guidance point, not two separately adopted legal changes.
  • The calculation guidance retains separate checks for a qualifying carbon pricing scheme and supporting carbon-pricing verification. The clarification is not a determination that a particular importer or carbon price qualifies for relief.
  • No numerical UK relief rate, example liability or default-value table is introduced here. UK Carbon Price Relief is separate from the EU CBAM carbon-price deduction, and CBAM Pulse's EU calculator assumptions are unchanged.

Who may be affected

UK CBAM importers, suppliers providing carbon-price evidence, and advisers checking consistency between emissions reporting and Carbon Price Relief calculations. Individual eligibility and evidence requirements must be checked against the complete official UK guidance.

Official sources

Summary prepared by CBAM Pulse from the official sources linked above. It is informational only and not legal, tax, or customs advice. In case of any difference, the official text prevails.

Explore this topic