UK Statutory Instrument 2018 United Kingdom

Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018

What this means for your business

2 obligations
2 penalties
1 guides
Enforced by
Companies House
Applies to
United Kingdom
On this page
2 compliance obligations, 1 practical guide
Read full text on legislation.gov.uk

What you must do

2 compliance obligations under this legislation.

Offences and prohibitions 2

Fail to ensure preparation of energy and carbon report

Unlimited fine

If your LLP does not prepare the required energy and carbon report for a financial year, every member of the LLP who was in position at the end of the filing period must have taken reasonable steps to make sure it is produced. Anyone who does not take those steps commits a criminal offence. On conviction the offender faces an unlimited fine and the case can be tried either in the Crown Court or, for less serious cases, in a Magistrates' Court.

Any Person s.10 Companies House

Fail to prepare required energy and carbon report

Unlimited fine

If your LLP does not produce an energy and carbon report for a financial year when it is required to do so, every member of the LLP at the end of the filing period can be prosecuted. The offence arises when the members have not taken all reasonable steps to ensure the report is prepared. Conviction can lead to an unlimited fine, either in the Crown Court or, for less serious cases, in the Magistrates' Court.

Any Person s.8 Companies House

Penalties for non-compliance

2 penalties under this legislation. 2 carry an unlimited fine.

Unlimited fine

Fail to ensure preparation of energy and carbon report

Unlimited fine

Either way s.10 Penalises: Fail to ensure preparation of energy and carbon …
Unlimited fine

Fail to prepare required energy and carbon report

Unlimited fine

Either way s.8 Penalises: Fail to prepare required energy and carbon report

Practical guidance

Our guides explain how to comply with the requirements above.

Sections and provisions

25 classified provisions from this legislation.

Offences and penalties 2

  • s.8 Amendments to the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008
  • s.10 New Part 5A

Exemptions 1

  • s.7 New Part 7A of Schedule 7