Business must manufacture at least one product covered by an eligible SIC code.
.svg)
Manufacturing activity must fall within an eligible four-digit SIC code (specific to UK ETS and CPS compensation).
Indirect carbon costs must be at least 5% of gross value added (GVA) on a mean average basis over the relevant period.
The applicant must be the legal entity that manufactures the eligible product (not a reseller or distributor).
The product and manufacturing activity test confirms whether your business manufactures an eligible product under a qualifying SIC code. The 5% GVA test measures whether your indirect UK ETS and Carbon Price Support costs are high enough in relation to your gross value added. Your business must pass both tests to qualify for compensation.
The scheme covers manufacturing activities listed under specific 4-digit SIC codes.
The classification is based on the product being made and the manufacturing process used to produce it.
The eligible codes cover:
Note: This list applies specifically to UK ETS and Carbon Price Support compensation and is narrower than the range of sectors covered by the wider EII policy-cost exemption framework.
1310 Preparation and spinning of cotton-type fibres
1411 Manufacture of leather clothes
1621 Manufacture of veneer sheets and wood-based panels
1711 Manufacture of pulp
1712 Manufacture of paper and paperboard
2013 Manufacture of other inorganic basic chemicals
2014 Manufacture of other organic basic chemicals
2015 Manufacture of fertilisers and nitrogen compounds
2314 Manufacture of glass fibres
2410 Manufacture of basic iron and steel and of ferro-alloys
2442 Aluminium production
2443 Lead, zinc and tin production
2444 Copper production
2720 Manufacture of batteries and accumulators
We assess the manufacturing activity to identify the appropriate SIC classification.
We review your manufacturing activity, products and business structure to confirm eligibility under the ETS and CPS Compensation scheme.
Our assessment covers:
Before committing to a full application, we prepare an initial estimate of what your compensation claim could be worth.
Our estimate includes:
Once you're ready to proceed, we manage the full application process from documentation through to submission.
Our work includes:
When your business manufactures both eligible and non-eligible products, or uses shared electricity supplies, we help you correctly identify and allocate the eligible consumption for your claim.
We advise on:
Our structured approach identifies whether your business meets ETS and CPS Compensation eligibility requirements, establishes your 5% GVA test, confirms your eligible electricity share, and prepares a defensible claim for submission to HMRC.
Successful applicants are normally compensated from the start of the month in which HMRC receives your application. Compensation does not backdate to earlier periods.
Speak with our specialist to discuss whether your new business is eligible and what records you'll need to prepare.
Your claim will be led by an Energy Tax Relief Specialist with experience in energy cost relief for manufacturers.
Our specialists will review the claim, advise on any issues that affect eligibility and remain responsible for the work through to submission.
Njomza holds a Geography degree from King’s College London and was instantly interested in the energy sector upon graduating. She now works at Bonham and Brook in the Energy department, where she assists clients in identifying and claiming incentives related to reducing their energy costs. An Energy...
Energy Consultant
Mohamed, an Engineering graduate, started in facilities management, collaborating with energy and sustainability experts. He became an Energy Manager at a large biomedical research facility, overseeing one of the largest inner city renewables installations in the UK. Transitioning to financial consu...
Associate Director - Head of Energy
After graduating with a Natural Sciences degree, Muntasir joined Bonham and Brook as an Associate Energy Consultant. Having specialised in Physics, his strengths lie in independent research, programming, and data analysis. Muntasir is continuously learning from more experienced colleagues and from t...
Energy Consultant
After working in the energy sector for 3 years, Shannon decided to move into a new challenge whilst utilising her current experience. Since university, she has worked across a range of sales and marketing roles in different sectors, always with a huge focus on client engagement and business developm...
Senior Commercial Manager - Energy
Discover how Bonham & Brook supported leading UK food manufacturer Weetabix secure valuable Energy tax relief.
Book a structured, no-obligation review with a specialist. We’ll assess your technical projects, energy use, assets and site activity, then provide a clear viability report.
All discussions are held in strict confidence.
Initial eligibility consultation is always complimentary.
