Back to Knowledge Base
6/12/2026
Report

This briefing maps the Climate Change (Amendment) Act 2023, the Carbon Markets Regulations 2024, Article 6 and the I-REC(E) regime, alongside the cases reshaping practice, from Osman v NRT to the Wildlife Works tax appeal to KOKO Networks. It then converts the framework into deal terms: who owns the carbon, where attribute value leaks from PPAs, offtakes and leases, the price premium an authorised tonne commands over its unauthorised twin, what makes green revenue bankable, and the diligence required before signature.
Resource Actions
This document is available for download as a PDF/Resource file.