Research: 2026 post-implementation review of the SECR regulations 2018

Two corrections have been made to this publication. Neither of these corrections impacts any of the conclusions or other findings in the post-implementation review (PIR):

footnote 14 (page 26) explained a calculation to convert costs predicted in the original Impact Assessment into a price year comparable with the evaluation. It referenced £21.3 million (one-off + ongoing costs) when it should reference £20.6 million (ongoing costs only)

a summary section of the PIR (page 37) also referenced the predicted compliance burden from the original Impact Assessment, in a price year comparable to the evaluation. This referenced £31 million, rather than the intended £26 million referenced elsewhere in the PIR. This is the result of the conflation of £21.3 million and £20.6 million outlined above and using wage inflators instead of the GDP deflators used elsewhere in the PIR to convert to 2025 prices

This publication relates to the Streamlined Energy and Carbon Reporting (SECR) framework introduced in 2019, which replaced the previous Carbon Reduction Commitment (CRC) Energy Efficiency Scheme.

This post-implementation review report describes how the requirements of the SECR framework have been implemented since its introduction. The report has been published to establish whether and to what extent the SECR requirements have achieved their original objectives, to assess whether those objectives remain appropriate and the extent to which they could be achieved with a system which imposes less regulation.

This report reviewed the UK’s implementation of SECR and whether: