40MWh Low Energy Exemption
An exemption allowing simplified disclosure for very low energy users
What is 40MWh Low Energy Exemption?
Companies that meet the SECR qualification criteria but consume less than 40,000 kWh (40 MWh) of energy in the reporting period may be exempt from full reporting. They must still state their low energy use but do not need to calculate and disclose emissions.
Why It Matters for SECR
This exemption recognises that for very low energy users, the compliance cost may outweigh the environmental benefit.
Examples
- 1
A professional services firm with minimal electricity use
- 2
A holding company with limited operational activity
SECR Reporting Requirements
Must still include a statement in the Energy and Carbon Report or Directors' Report confirming low energy status.
Related Terms
How 40MWh Low Energy Exemption Fits Into Your SECR Report
Understanding 40MWh Low Energy Exemption is essential for accurate SECR reporting. This concept appears throughout the reporting process—from data collection to final disclosure. Make sure your finance and sustainability teams have a shared understanding of this term.
For practical guidance on applying this concept, see our calculation guides or use the compliance checker to assess your specific situation.
Master SECR Terminology
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