The dataset contains the microdata used to produce the published Environmental Protection Expenditure (EPE) Survey 2021 estimates. It also includes revised data for operating environmental protection expenditure costs, capital environmental protection expenditure and profits made from disposal of environmental protection capital assets for periods 2019, 2020 as well as the latest 2021 data. Unrevised data for 2015 to 2018 are also available via the Secure Research Service. The EPE Survey samples approximately 3,000 UK businesses using the Inter-Departmental Business Register (IDBR) as the sampling frame. The design is a stratified single-stage random sample, with the target population being stratified by industry and employment size. Sample selection occurs independently within each stratum. All businesses with 250 employees or above are selected, together with a random sample of businesses from each of the other strata, defined by two-digit SIC 2007 industry and employment size band. The survey samples businesses that operate in four industries, based on Standard Industrial Classification (SIC): • SIC Section B - Mining and quarrying • SIC Section C - Manufacturing • SIC Section D - Electricity, gas, steam and air conditioning supply • SIC Section E- Water supply; sewerage, waste management and remediation activities Questionnaires are sent to the selected businesses. Respondents are asked to report the operating environmental protection expenditure costs, capital environmental protection expenditure and profits made from disposal of environmental protection capital assets during the reference period. In 2016, questions were added to the EPE Survey to obtain estimates of external operational expenditure (before this, information was collected only on in-house operational expenditure) and information on the profits from the disposals of any capital assets that had been used for environmental protection purposes.

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