What is the CCL exemption for renewables?
On 1 April 2001, the Government introduced the Climate Change Levy (CCL) under the Finance Act 2000. It is a charge on non-domestic supply of electricity in the United Kingdom. This is the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in industry, commerce, agriculture, public administration and other services. Electricity is currently (with effect from 1 April 2009) subject to the Levy at a rate of £4.70/MWh (subject to certain exclusions, exemptions, reduced-rate and half-rate supplies). The Climate Change Levy (General) Regulations 2001 provide for an exemption from CCL for renewable electricity. The Climate Change Levy (General) (Amendments) Regulations 2003 extended the exemption to electricity produced from good quality CHP. The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003 extended the exemption to electricity produced from coal mine methane which was removed on 1 November by the Finance Act 2008. What a
