£5 million+ per annum
For new NHS contracts at or above this value, including VAT, the 2027 CRP tier applies. It requires a publicly available, board-approved plan covering Scope 1, Scope 2 and all relevant Scope 3 emissions.
For new NHS contracts at or above this value, including VAT, the 2027 CRP tier applies. It requires a publicly available, board-approved plan covering Scope 1, Scope 2 and all relevant Scope 3 emissions.
New frameworks, framework agreements and dynamic markets operated by in-scope NHS organisations may require a 2027 CRP regardless of contract value, where relevant and proportionate.
For new contracts below £5m but above the relevant procurement thresholds, the 2024 CRP tier generally applies. Check the tender documents and current NHS guidance.
NHS England is introducing an updated Carbon Reduction Plan (CRP) requirement for suppliers bidding for NHS goods, services and works. The 2027 tier broadens emissions reporting to include all relevant Scope 3 categories, alongside Scope 1 and 2.
The requirement is linked to procurement route and value. A net-zero commitment must be for 2050 or earlier; NHS England encourages suppliers to aim for 2045.

Your CRP should make clear which organisation and operations it covers. Use a consistent, transparent organisational boundary that captures the global activities of the chosen reporting entity, including relevant overseas operations.
Describe any exclusions and explain the approach used to compile the emissions inventory.
The bidder may publish its own plan or, where NHS guidance allows, rely on an eligible parent company CRP. For parent reporting, the net-zero commitment must apply to the bidding supplier, the stated measures must be deliverable by it, and the plan must be publicly available in the required way.
Confirm eligibility against the tender and NHS England guidance.

2024 tier
Applies to relevant lower-value procurements above the published procurement thresholds. It focuses on Scope 1 and 2 plus specified relevant Scope 3 categories.
2027 tier
Applies from 1 April 2027 to new procurements at £5m or more per year, including VAT, and may apply to new frameworks, framework agreements and dynamic markets where relevant and proportionate. It covers all relevant Scope 3 categories.
Suppliers should assess all Scope 3 categories and report those relevant to their business. Relevance depends on the organisation, sector and value chain. Explain material categories, data sources, estimates and any gaps.


NHS England has set out a roadmap towards product-level carbon footprinting requirements from 2028. Suppliers can prepare by improving product and service activity data, engaging key suppliers and building a repeatable method for collecting emissions information.
Start with the products and services most relevant to NHS contracts.
A CRP should state your reporting entity and boundary, base year and emissions inventory, reduction targets, completed and planned measures, governance, and approval by a director or equivalent senior responsible person. Keep it publicly accessible and review it regularly.
Our team has completed more than 400 carbon and energy assessments. We support suppliers with:

We help suppliers turn emissions information into a clear, evidence-based plan for procurement reporting.
They apply from 1 April 2027 to relevant new procurements.
No. Applicability depends on procurement value, route, organisation and the tender. The £5m annual value includes VAT; some new frameworks and markets may also be in scope where relevant and proportionate.
Assess all categories and report those relevant to your organisation, with clear explanations of data and estimates.
Make a start on your emissions data and CRP now. Carbon-Zero has completed more than 400 carbon and energy assessments and can help you understand the work involved.
Book a free, no-obligation 30-minute consultation to discuss your organisation and NHS procurement plans.
Sometimes. The parent CRP must meet the NHS conditions, including covering the bidder’s commitment and deliverable measures. Check the current guidance and tender.
No. The minimum net-zero commitment is 2050 or earlier. NHS England encourages 2045.
Read NHS England’s 2027 NHS Carbon Reduction Plan guidance. Requirements can depend on the procurement and may be updated; follow the tender documents.