UK ETS 2025 Baseline Data Collection and HSE/USE scheme status: how to meet the data submission requirements
Source: gov.uk (2025-11-26)

Guidance for operators on meeting the requirements for the baseline data collection and scheme status application submission window, 1 April - 30 June 2025.

Update: 26 November 2025

The main Free Allocation Review response is now available on the FAR consultation page (https://www.gov.uk/government/consultations/uk-emissions-trading-scheme-free-allocation-review).

Guidance in relation to Stage 2 of the free allocation application process will be published on this page ahead of 1 April 2026.

Update: 10 June 2025

The previous version of UK ETS17 stated that the relevant year when allocation would be reduced is 2026 – this was incorrect, and the relevant year is 2027 according to Article 16(5) of the FAR.

All installation operators within scope of the UK Emissions Trading Scheme (UK ETS) are required to submit data to their regulator between 1 April to 30 June 2025, ahead of the next allocation period.

The Baseline Data Collection is an essential part of the free allocation application, and failure to submit this report by the deadline will result in an operator not receiving free allocation at any point in the 2027-2030 period, and in some cases, in 2026.

This data collection period is also the application window for hospital or small emitter (HSE) and ultra-small emitter (USE) status.

Applicants for HSE or USE status must submit all data required to apply to join these lists for the 2026-2030 period between 1 April to 30 June 2025.

Template and guidance

The Baseline Data Report (BDR) template is for use by all operators:
- to meet their submission requirements
- apply to acquire USE/HSE status
- and/or to apply to receive FA
The following guidance is for operators of installations within the current scope of the UK ETS:
- UKETS12 guidance explains how operators should report their data using the BDR template during the 1 April to 30 June 2025 collection window
There are other supplementary guidance documents for operators explaining the different elements of free allocation applications and calculations:
- UKETS11 explains how the allocation methodology is applied at the installation level, including the impact of the provisions designed to address the exposure to a significant risk of carbon leakage. It describes the different types of sub-installation defined in the methodology and the approach for determining the allocation for each one
- UKETS13 explains the requirements for monitoring and reporting all data required for the free allocation of UK allowances and the Baseline Data Collection
- UKETS14 provides guidance on the verification of data relevant to the free allocation of allowances (baseline data and activity level data) as well as the accreditation of verifiers that conduct verification activities under the UK ETS.
- UKETS15 FAR: Cross-boundary heat flows explains the allocation of allowances for heat flows across an installation boundary where the heat is defined as measurable heat. The treatment of heat imports and exports to and from UK ETS installations, non-UK ETS installations and district heating networks is described
- UKETS17 FAR: Waste gases and process emissions sub-installations provides guidance on free allocation to installations engaged in the production and consumption of waste gases and the associated allocation methods, with a focus on process emissions sub-installations
- UKETS18 FAR: Sector specific guidance provides relevant information for each product referred to by the 52 product benchmarks
These guidance documents are subject to review following the outcome of the Free Allocation Review.

Existing USEs should consult this guidance: Register your installation as an ultra-small emitter (https://www.gov.uk/guidance/opt-out-of-the-uk-ets-if-your-installation-is-an-ultra-small-emitter). If an existing USE applies for FA and/or HSE status, you should also refer to the documents here in relation to the BDR.