Working Tax Credit and Child Tax Credit ceased to exist on 5 April 2025, according to Ofgem's ECO4 delivery guidance, which sets out how the Energy Company Obligation scheme is administered1. The guidance states that receipt of either credit remains legitimate evidence for the scheme until 4 April 20262.
The Energy Company Obligation places a legal obligation on energy suppliers to deliver energy efficiency measures to domestic premises, with each supplier's target based on its share of the domestic energy market in Great Britain1. Ofgem is the administrator of the ECO schemes1. ECO4 is enacted by the Electricity and Gas (Energy Company Obligation) Order 2022, as amended, and requires energy suppliers to achieve a total of £224.3 million in annual bill savings for domestic premises1.
The guidance has been updated over time. Version 3.2, published on 8 December 2025, set the overall obligation period for ECO4 as running from the commencement date of the ECO4 Order on 27 July 2022 to 31 March 2026, with suppliers able to transfer measures until 30 June 20261. Version 4.0, published on 26 March 2026, states that the document "has been updated to reflect the extension of ECO4 by nine months to 31 December 2026"2. It sets the obligation period to 31 December 2026, with measure transfers permitted until 31 March 2027, and states suppliers must meet the obligation in full no later than 31 December 20262.
Other scheme dates have also changed. The Great British Insulation Scheme closed on 31 March 2026, according to version 4.02. A new version of RdSAP, RdSAP 10, was introduced on 15 June 2025 and replaced RdSAP 2012; new pre-retrofit assessments performed on or after 29 January 2026 must use RdSAP 102. The transition period for PAS 2035/2030:2019 ended on 30th March 2025, at which point BSI withdrew the standard1. After 29 July 2025, the date the Electricity and Gas (Energy Company Obligation) (Amendment) Order 2025 became law, areas in England and Wales with Rural Urban Indicator codes RLN1, RSN1, RSF1 and RLF1 are considered rural1.
"Working Tax Credit and Child Tax Credit ceased to exist on 5 April 2025."
The guidance describes the scheme's aims in terms of SAP bands, referring to bringing band D and E homes to at least a band C, and band F and G homes to at least a band D1. It also notes that from May 2024, during the collection of customer data, operatives are required to input the financial amount that the consumer has contributed1.
Why it matters for households
The tax credits that many households have used to evidence eligibility for energy efficiency funding no longer exist as benefits, though the guidance treats receipt of them as valid evidence until 4 April 20262. For a household whose eligibility rests on those credits, the practical position is that the evidence route has a stated end date, after which it is not clear from the guidance what replaces it. The guidance does not set out what happens to eligibility evidence after that date, and this has not been reported.
The extension of the scheme to 31 December 2026 changes the window in which measures can be delivered and completed2. Households in rural areas, as defined by the indicator codes listed, fall under the amended rural classification from 29 July 20251. The scheme is administered by Ofgem, and complaints and redress routes sit with the energy ombudsman and Citizens Advice. For homes using solid fuel or oil heating, installer registration questions are covered in HETAS versus OFTEC registration.
What happens next
The ECO4 obligation period now runs to 31 December 2026, with suppliers able to transfer measures until 31 March 20272. Receipt of Working Tax Credit or Child Tax Credit remains legitimate evidence until 4 April 20262. New RdSAP pre-retrofit assessments performed on or after 29 January 2026 must use RdSAP 102. The Great British Insulation Scheme closed on 31 March 20262.
Sources2 cited
- ECO4 Guidance: Delivery, ofgem.gov.uk
- ECO4 Guidance: Delivery, ofgem.gov.uk