PPN 006 carbon reduction plans - what UK government suppliers need

Breathe ESG supports all major global reporting frameworks, from PPN 006 and SECR to CSRD, ISSB, GRI and CDP, from one managed dataset.

Last reviewed: 11 November 2026. Sources: PPN 006, PPN 006 technical standard and PPN 006 FAQ (GOV.UK, updated 10 July 2025).

The short answer

PPN 006 is the UK government's rule that suppliers bidding for major central government contracts must provide a Carbon Reduction Plan (CRP). It replaced PPN 06/21 for procurements started on or after 24 February 2025, under the Procurement Act 2023. The government says the substantive obligation is the same as before.

The CRP is pass or fail. A weak plan won't lose you marks, but a missing or non-compliant one can knock you out of the bid entirely.

Who it applies to

Buyers: central government departments, their executive agencies and non-departmental public bodies. Other public bodies, such as councils and NHS trusts, may ask for something similar under their own policies.
Contracts: an estimated value above £5 million a year. For frameworks and dynamic markets, it applies where individual contracts exceed this.
Status in the bid: a condition of participation. CRPs aren't scored or compared against each other.

What your Carbon Reduction Plan must include

A commitment to reach net zero by 2050 for your UK operations. An earlier date is fine.
Scope 1 and Scope 2 emissions, calculated with the GHG Protocol Corporate Standard and reported in tonnes of CO2e.
Five Scope 3 categories: upstream transportation and distribution, waste generated in operations, business travel, employee commuting, and downstream transportation and distribution.
A baseline year. First-time reporters use their first reporting period, and re-baseline after material changes such as acquisitions.
The environmental management measures you have in place and the reduction projects you've completed.

A Carbon Reduction Plan, section by section

Most CRPs follow the structure of the government template. Here's what each section needs and where suppliers usually slip.

Section	What goes in	Common gap
1. Commitment to net zero	Your organisation's name and a dated commitment to net zero by 2050 or earlier	A vague aspiration with no year
2. Baseline emissions	Baseline year, Scope 1, Scope 2, the five Scope 3 categories and the total	Missing Scope 3 categories, or no explanation of why the year was chosen
3. Current emissions	The same breakdown for your latest reporting period	Data older than the last financial year
4. Reduction targets	Where you expect emissions to be over the next five years and the path to net zero	Targets with no link to actual projects
5. Reduction projects	Completed projects and the reduction they achieved; environmental management measures; planned projects	A list of good intentions with no numbers
6. Declaration and sign-off	Confirmation the plan meets the technical standard, signed by a director	Signed by a manager instead of a director

Worked example (hypothetical)

A facilities services company with 400 UK staff and a van fleet sets 2024 as its baseline:

Scope 1 (gas heating, fleet diesel): 820 tCO2e
Scope 2 (electricity, location-based): 210 tCO2e
Scope 3, five categories: business travel 45, commuting 380, waste 30, upstream transport 60, downstream transport 0. Total 515 tCO2e
Total: 1,545 tCO2e

Its CRP shows the 2025 figures in the same format, explains that commuting was estimated from a staff survey, lists the switch of 40 vans to electric with the reduction achieved, and sets a net zero date of 2045. A director signs it and it goes on the company website.

Publishing, sign-off and updates

Publish your latest CRP on your UK website and link to it in the bid.
A director must sign it off (or a designated member for an LLP), confirming board-level approval.
Update it at least annually, within six months of your financial year-end.

How PPN 006 fits with SECR and ESOS

If you already report under SECR, your Scope 1 and 2 data is most of the way there. The difference is Scope 3: SECR only asks unquoted companies for business travel, while PPN 006 asks for five categories. Commuting and waste are usually the hardest to collect first time round, so start with a staff survey and your waste contractor's tonnage reports.

Checklist for your next bid

Confirm the contract is above £5m a year and the procurement started on or after 24 February 2025.
Calculate Scope 1 and 2 for your most recent reporting period.
Collect data for the five Scope 3 categories: freight in and out, waste, business travel and commuting.
Set your baseline year and net zero date.
List completed reduction projects with numbers.
Get director sign-off and publish the plan on your website.
Diary the annual update, within six months of year-end.

How Breathe ESG helps

Breathe ESG calculates Scope 1, 2 and 3 emissions with an audit trail back to source data, so the figures in your Carbon Reduction Plan can be traced and refreshed each year.

People: ESG consulting and fractional CSOs if you need a CRP ready for a bid deadline.
Training: Breathe Academy so your bid team can maintain it.
Community: Breathe Zero, a network of ESG professionals.

Book a 20-minute walkthrough.

FAQs

Is a PPN 006 Carbon Reduction Plan scored?

No. It's a pass or fail condition of participation.

Does it apply to councils and the NHS?

PPN 006 is for central government. Other public bodies may set their own carbon requirements, so read each tender.

Can a parent company's CRP cover us?

Check the PPN 006 FAQ for the rules on group plans. The plan has to cover the bidding entity's UK operations and be signed off properly.

We've never measured Scope 3. Can we still bid?

You need figures for the five categories. Reasonable estimates with a clear method are better than gaps.

What changed from PPN 06/21?

The legal basis moved to the Procurement Act 2023 and the CRP became a condition of participation. The government says the substance is the same.