Two future changes for 2016 have been highlighted this month. This month Green Element has focused on the Treasury-led consultation back in November 2015 on improving the effectiveness of measures to improve business energy efficiency. As businesses are often quite confused with which scheme they need to report on (e.g. ESOS, Climate Change Levy (CCL), Carbon Reduction Commitment (CRC) etc.), one of the proposals was to consolidate these into a single tax and reporting scheme. Next month we will find out if any changes have been implemented in 2016 budget statement which as well as simplifying, could also save costs for both businesses and the government.