Why HMRC must update SIPP/SSAS energy efficiency rules

Non-compliance can result in significant financial penalties

clock • 4 min read

Debbie Seaton explains why it is time for HMRC to update its rules on MEES and electric charging points for commercial properties held in SIPPs and SSAS

The regulations surrounding the Minimum Energy Efficiency Standards (MEES) in the UK are critical for reducing carbon emissions and improving energy efficiency in commercial properties. However, there are significant challenges for trustees and scheme administrators in meeting these standards due to limitations set by HM Revenue & Customs (HMRC) guidance on certain energy-efficient technologies like solar panels, wind turbines, ground source heat pumps, and electric vehicle charging systems. Let's just recap the MEES regulations from a pension scheme perspective. From April 1 2018, it...

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