Liability Transfer Certificates (LTCs) are used to transfer liability for a facility from the facility operator to another member of the corporate group or to a person who has financial control of a facility.
An entity is liable for the emissions of a facility that they do not have operational control over, if they have applied for, and we have issued the entity with, an LTC for the facility.
We can issue a corporate group LTC to an entity for a facility if:
- they are a company which is a member of a corporate group
- they are registered as a company, and
- the facility is under the operational control of another member of your corporate group.
We can also issue financial control LTC to an entity for a facility if:
- the facility is under the operational control of another person
- they have financial control over the facility
- they are not an individual
- they are not a foreign person, and
- they are not in the same corporate group as the person with operational control.
See our forms and calculators page for the relevant application forms and guidance.