Alternative Fuel meaning

This Checklist examines the pros and cons of adopting a franchising model from the franchisor’s viewpoint. Franchising attracts steady attention as a route to market, but would-be franchisors should assess carefully whether it suits their particular operation. Below is a summary of the advantages and disadvantages of franchising from the franchisor’s standpoint. Advantages Franchising is a well-established route for scaling a business, with numerous high-profile success stories, including pizza brands, hotel groups and mobile phone shops. Many high street banks may extend favourable lending to franchise businesses, as they can be perceived as presenting lower risk than alternative models. The franchise approach can demand far fewer staff than a centrally owned network, as the owner does not need to open and run multiple outlets. The franchisor can apply franchisees’ fees to fuel growth and lessen debt. These fees provide a key, predictable annual income stream and, in some cases, their total can meet operating expenses. ...

In this issue: Business structures Taxes management and litigation Employment taxes Companies and corporation tax VAT Environment Individuals and income tax Dates for your diary Trackers Daily and weekly news alerts New and updated content Latest Q&A Useful information Business structures Court of Appeal upholds UT and FTT decisions that incentivisation awards to partners are subject to income tax (HMRC v BlueCrest Capital Management LP and others and Andrew Dodd and others v HMRC) As noted below, in HMRC v BlueCrest Capital Management LP; and Andrew Dodd v HMRC [2023] EWCA Civ 1481, the Court of Appeal examined the tax position of awards granted to partners under an incentivisation scheme. It affirmed the rulings of the First-tier Tax Tribunal (FTT) and the Upper Tribunal (UT) that, although the awards were not profit share allocations, they still represented income and were chargeable to income tax as miscellaneous income under section 687...

In this issue: Air emissions and climate change Energy efficiency and buildings Energy efficiency of products Energy for environmental lawyers Environmental disputes and proceedings Environmental permits and consents ESG and sustainability Hazardous substances and chemicals Nature, biodiversity and habitat conservation Waste Waste producer responsibility regimes Water, flooding and drainage Daily and weekly news alerts New and updated content Air emissions and climate change Defra has begun consulting on its intended framework for the fifth round of reporting under the Adaptation Reporting Power (ARP5). It is inviting views on expanding the scope to bring in Strategic Authorities and on introducing targeted mandatory returns to tackle under-reporting. Further, a suite of narrower, sector-focused adjustments shaped with sector stakeholders is outlined. The consultation closes on 20 May 2026. See: LNB News 25/03/2026 67. DESNZ, acting for the UK Emissions Trading Scheme (ETS) Authority, has also opened a consultation setting out proposals to...

In this issue: Electricity and gas market regulation, licensing and taxation Networks and network connections Renewable energy Capacity Market, balancing services and energy system flexibility Nuclear energy Air emissions, efficiency, and climate change International energy New and updated content Dates for your diary Trackers Energy resources on Lexis+® Daily and weekly news alerts Electricity and gas market regulation, licensing and taxation DESNZ publishes guidance on domestic energy tariff reductions DESNZ has released guidance for domestic energy suppliers on delivering mandatory tariff reductions from 1 April 2026, reflecting the government’s 2025 Autumn Budget promise to cut typical household energy costs by around £150. The document outlines how suppliers must apply bill discounts to domestic electricity and gas as a result of two policies: the Renewables Obligation to Exchequer scheme, which removes 75% of domestic RO costs from electricity bills and replaces them with Exchequer support, and the closure of ECO4 and the...

Scope of this Practice Note This Practice Note sets out the main types of radioactive waste and examines disposal against the EU-defined waste hierarchy. It places contemporary management of radioactive waste within the historical development of the nuclear industry from a planning standpoint. Principal policy documents are reviewed to chart the evolution of government thinking over time. Geological disposal of Higher Activity Waste (HAW) under the Planning Act 2008 (PA 2008) is compared with alternative disposal routes under the Town and Country Planning Act 1990 (TCPA 1990) and the Planning (Wales) Act 2015. Consultation duties, application processes and required consents are identified for both regimes. Notable planning appeals and judicial review cases are highlighted before looking at international approaches to radioactive waste. What is radioactive waste? In the UK, radioactive waste arises—and will arise—from past, current and future programmes for electricity generation from nuclear fission, the reprocessing of nuclear fuel, the development of nuclear weapons, the nuclear submarine fleet and wastes from radioactive materials used for civil...

What is the ECO? The Energy Company Obligation (ECO) is an energy efficiency initiative that obliges major energy suppliers to install efficiency measures across existing domestic premises. It provides support and funding totalling around £1bn each year (at 2022 prices). The scheme concentrates on facilitating the installation of energy-saving measures in low income households and neighbourhoods, as well as in properties that are more difficult to upgrade. ECO succeeded earlier domestic schemes aimed at cutting carbon and improving energy efficiency—the Carbon Emissions Reduction Target and the Community Energy Saving Programme. The ECO pursues four policy aims: to extend delivery of energy efficiency measures to a wider range of households facing rising energy bills the reduction of fuel poverty and progress towards fuel poverty targets to help meet carbon reduction targets within the domestic sector to lower the cost of achieving the UK’s net zero target by encouraging more efficient energy use ECO is enacted through secondary legislation: the Electricity...

What is the ECO? The ECO is an energy‑efficiency programme obliging major energy suppliers to install efficiency measures across existing homes and other domestic premises. It mandates support and finance of about £1bn per annum (at 2022 prices). Its focus is on helping to fit energy‑saving upgrades in low‑income households and neighbourhoods, and in hard‑to‑treat properties. ECO superseded earlier initiatives aimed at cutting carbon and saving energy in homes—the Carbon Emissions Reduction Target and the Community Energy Saving Programme. It pursues four policy goals: alleviating fuel poverty and supporting progress towards fuel poverty targets cutting carbon emissions lowering the cost of meeting the UK’s renewable energy target by promoting energy efficiency stimulating innovation across the sector ECO operates under secondary legislation: the Electricity and Gas (Energy Company Obligation) Order 2022, SI 2022/875 (the ECO 2022 Order). The ECO 2022 Order was amended in July 2025 by the Electricity and Gas (Energy Company Obligation) (Amendment, Saving and Transitional Provisions) Order 2025,...