# Our plant met its CCTS target. Does our UK buyer get carbon price relief?

Canonical: https://senseible.earth/answers/uk-cbam-ccts-target-met-relief

Only for carbon price your goods actually bore. HMRC says relief depends on the effective carbon price the goods were subject to, that emissions covered by free allowances earn none, and that rebates reduce it. A plant that met its CCTS target without paying for certificates may have little or nothing to claim.

## How HMRC builds the effective price

1. Take the installation's relevant emissions for a calendar year.
2. Find how much of them were subject to each element of the scheme.
3. Multiply each priced amount by its price and add them up.
4. Divide by the total emissions from step 1: that is the effective carbon price per tonne.
5. Deduct any compensation or rebates received, per tonne.
6. Multiply by the embodied emissions of the imported good.

## What earns nothing

- Emissions covered by free allowances.
- Schemes giving full relief or rebates.
- Voluntary schemes, even if run by a government.

## Check before you promise

Do not tell a UK buyer that CCTS will cut its CBAM bill until you know what your plant paid under the scheme in the relevant year and have it verified on HMRC's form.

## What Senseible does here

Senseible keeps the emissions side of this calculation tied to your invoices. It does not compute carbon price relief or complete HMRC forms. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.

- [What if a plant misses its CCTS target](https://senseible.earth/answers/what-if-plant-misses-ccts-target)
- [Carbon pricing in India](https://senseible.earth/answers/carbon-pricing-mechanisms-in-india)

Sources: [HMRC, UK CBAM: list of current qualifying carbon pricing schemes (information as of 19 June 2026)](https://www.gov.uk/government/publications/uk-cbam-current-qualifying-carbon-pricing-schemes/carbon-border-adjustment-mechanism-list-of-current-qualifying-carbon-pricing-schemes), [HMRC, Carbon Border Adjustment Mechanism (CBAM): Policy summary (updated 2 November 2026)](https://www.gov.uk/government/publications/carbon-border-adjustment-mechanism-cbam-policy-summary/carbon-border-adjustment-mechanism-cbam-policy-summary)

Last reviewed 2026-11-02.