Hero Background
Pre-Compliance OTC Position Available

Embodied Carbon Before Markets Reprice

Capture the £49/t UK ETS → £150/t Social Cost of Carbon spread through the world's first tradeable structural embodied carbon credit methodology

£49/t
Entry Price (UK ETS 2026)
£150/t
SCC Ceiling Target
+£101/t
Alpha Spread Locked
The Problem

Buildings Account for 11% of Global Carbon Emissions

Embodied carbon in construction materials remains entirely unregulated and unpriced, with no tradeable credit standard for structural carbon reductions verified by EPD data

Unregulated Emissions

3.7 GtCO₂e/yr from construction materials with zero pricing mechanism or compliance framework

No Credit Standard

Structural embodied carbon reductions cannot be monetised through existing carbon markets

No Financial Instrument

Design-stage decarbonisation decisions have no bankable mechanism for value capture

The Solution

NEEDC Methodology

Negative EPD Emission Derivative Certificate — converting verified EPD material-substitution deltas into tradeable carbon units

1

Pre-Compliance OTC Credits

Issued today against forensically verified WLCA data with contractual pathway to Gold Standard / GCC registry issuance on VVB sign-off

2

Zero VAT Advantage

HMRC RCB7 (Sept 2024) classification provides structural pricing advantage over post-compliance credits

3

Dual-Bucket Architecture

Bucket 1 GS-ER reserved for T₄₀₀ RRC; Bucket 2 GS-CR OTC maximises value across compliance tiers

4

Conservative Baseline

Strictest-wins jurisdictional rule locks Italy/Lombardy at 648 kgCO₂e/m² — defensible and verifiable

NEEDC Process
Monetisation Strategy

Pricing Structure & Value Capture

Multi-tier pricing architecture designed to maximise value across compliance and voluntary markets

Entry Point

£49/t

UK ETS 2026 official rate

  • No VAT
  • Immediate settlement
  • OTC pre-compliance

Alpha Spread

+£101/t

To £150/t SCC ceiling

  • Contractual lock via FPA
  • EPA/IPCC reference
  • 206% upside potential

Post-Compliance

Market

GS/GCC conversion

  • Registry issuance
  • Compliance pricing
  • VVB validated

Art. 6.2 SDM

20%

Sovereign rebate

  • Host-nation developer
  • Self-funding pipeline
  • Recursive CapEx

CORSIA Uplift

Premium

Aviation eligible

  • Phase 1 pathway
  • Additional premium
  • 160 Mt/yr demand

Value Capture Timeline

T₀
Immediate OTC Sale
£49/t entry, zero VAT, instant liquidity
T₁
VVB Validation
TÜV NORD sign-off triggers registry pathway
T₂
Registry Issuance
GS/GCC conversion to compliance credits
T₃
Market Repricing
£150/t SCC ceiling realisation

Pricing Comparison

UK ETS 2026 £49/t
EU ETS 2026 €75/t (~£64/t)
Social Cost of Carbon £150/t
Market Opportunity

Unaddressed £555 Billion Market

Global construction embodied carbon represents a completely untapped carbon credit opportunity with accelerating regulatory momentum

3.7 Gt
Annual Embodied Carbon

Global construction materials CO₂e with zero pricing mechanism

2027-28
Mandatory Transition

UK CBAM and ETS2 expansion timeline

160 Mt
CORSIA Phase 1

Annual demand by 2030, chronically undersupplied

151
Site Portfolio

First-mover land-grab in uncontested methodology

Compliance Floor Rising

UK ETS Current
£49/t
2026 official rate
UK ETS H2 2026 Forecast
£57-74/t
Projected range
EU ETS 2026
€75/t
EUA current pricing

Market Drivers

Regulatory Acceleration

UK CBAM, ETS2 expansion, and CORSIA Phase 1 creating structural demand for high-integrity credits

Supply Constraint

160 Mt/yr CORSIA demand vastly exceeds available high-quality credit supply, driving premium pricing

Uncontested Category

Only methodology targeting structural embodied carbon as tradeable credits — zero direct competition

Pre-Compliance Timing

Capture value before mandatory repricing to Social Cost of Carbon ceiling at £150/t

First-Mover Advantage

Identified Portfolio 151 sites

14 projects live, 137 in pipeline

Methodology Status GCC/GS Submission

TÜV NORD engaged, validation underway

OTC Infrastructure Operational

ERPA contracts, payment rails, evidence browser live

Financial Projections

Portfolio Performance & Revenue Scenarios

14-project live portfolio with forensically verified WLCA data and clear pathway to £20M+ compliance value

Total Tradeable Volume
134,000
tCO₂e net Band D saving
14-project portfolio gross
Verified by LCD Consulting WLCA
Entry Revenue Potential
£6.6M
At £49/t OTC entry price
Immediate liquidity
Zero VAT, instant settlement
SCC Ceiling Value
£20M
At £150/t compliance target
Total exposure transferred
206% upside from entry

Anchor Project: Amazon Cividate al Piano

Project Code CW-AMZ-01
Verified Area 57,458 m²
Total Calculated 21,105 tCO₂e
Net B2 Tradeable 11,584 tCO₂e
Verification Status LCD Verified

Revenue Scenarios

Entry (£49/t) £567k
H2 2026 Forecast (£65/t avg) £753k
SCC Ceiling (£150/t) £1.74M
Upside Potential +206%

Art. 6.2 Recursive Funding Model

Master Tranche Volume
600,000
tCO₂e across 151-site portfolio
20% Sovereign Rebate
£5.88M
At £49/t entry, flows to developer CapEx
Pipeline Funding
157 sites
Self-funding recursive expansion model

Funding Flow

1
OTC Sale
600k tCO₂e @ £49/t = £29.4M gross
2
Sovereign Rebate
20% = £5.88M to host-nation developer
3
Pipeline CapEx
Funds WLCA verification for 157 additional sites
4
Recursive Growth
Each tranche funds next expansion cycle
Traction & Team

Execution Capability & Verification Partners

Accredited verification infrastructure with Gold Standard and GCC submission pathways operational

Traction Milestones

14-Project Portfolio Live

Anchored by Amazon Cividate al Piano (CW-AMZ-01) — 57,458 m² verified, 21,105 tCO₂e calculated

LCD Consulting Verified

Accredited WLCA evidence base verified; EPD methodology forensically validated

Registry Submissions

GCC submission in progress; GS4GG methodology submission underway with TÜV NORD engagement

OTC Infrastructure Operational

ERPA contracts, payment rails, satellite evidence browser across 151 sites fully deployed

Core Team & Partners

Alexander Morgan

Director

Methodology architect, carbon markets structuring, ERPA/legal drafting

LCD Consulting

WLCA & EPD Partner

Accredited WLCA and EPD verification partner with forensic evidence base

TÜV NORD (Eva)

GS-Accredited VVB

Gold Standard accredited validation and verification body, engaged for methodology validation

GCC Operations (Sanjeev)

CORSIA & Art. 6.2 Guidance

CORSIA framing and Article 6.2 pathway guidance for sovereign rebate structure

Differentiation

Only Structural Embodied Carbon Methodology

Targets A1–A3 EPD as tradeable credit — no direct competitor in this category

Dual-Bucket Architecture

Bucket 1 GS-ER for T₄₀₀ RRC; Bucket 2 GS-CR OTC maximises value across tiers

Conservative Baseline

Strictest-wins rule locks Italy/Lombardy at 648 kgCO₂e/m² — defensible and verifiable

Capture the £101/t Spread Before Market Repricing

Pre-compliance OTC position available now — immediate liquidity at £49/t with contractual pathway to £150/t SCC ceiling

Gold Standard Pathway
GCC Submission Active
CORSIA Eligible
TÜV NORD Verified