The ERE scheme takes effect retroactively from 1 January 2026. The EREs can be registered retroactively. But please note: the scheme has been delayed and still has to be dealt with by the Senate. The vote in the Senate is/was scheduled for 24 March 2026. The expectation is that the scheme will then be approved, after which it will be published. Publication usually takes another four weeks. The expectation is that the ERE scheme will officially go live around May 2026. But it remains politics; we will only know for certain once it has been published.