In particular circumstances, some organisations in the UK will not be affected by the carbon reduction commitment. Where an organisation already has 90% of its emissions covered by the EU Emissions Trading Scheme or the Climate Change Agreement, it may be exempt from being included in the carbon reduction commitment.

Direct emissions covered by the European Union's emissions trading scheme are exempt.

Under the climate change agreement, a subsidiary will be exempt if more than 25% of the total energy is covered by the CCA.

Transport fuels are excluded from the carbon reduction commitment.