Consultation outcome

Informal consultation on the transitional period following withdrawal of the Climate Change Levy (CCL) exemption for renewable source energy

This consultation has concluded

Detail of outcome

This consultation concluded through the exemption to the Climate Change Levy for electricity from renewable sources being abolished in section 144 of the Finance Act 2016.

Original consultation


This HMRC consultation gives information about the withdrawal of the CCL exemption for renewable source energy and seeks views about the transitional period.

This consultation ran from

Consultation description

Summer Budget 2015 announced that supplies of renewable source electricity that is generated on or after 1 August 2015 are no longer eligible for the CCL exemption when supplied by electricity utilities to businesses and the public sector under a renewable source contract (a contract containing a renewable source declaration). The legislation to effect this was provided for in the Summer Finance Bill 2015. With effect from 1 August 2015 there will be a transitional period to allow electricity utilities to supply renewable source electricity generated before 1 August 2015 and to redeem the associated levy exemption certificates (LECs).

The purpose of the informal consultation is to establish an appropriate end date for the transitional period and we are therefore particularly interested in the views of electricity utilities and invite them to complete the questionnaire attached to this letter. However, if other interested parties have views they wish to express on this matter we would also like to hear them.

Completed questionnaires should be sent to or by post to the Environmental Taxes Team, 3rd Floor West, Ralli Quays,3 Stanley Street, Salford M60 9LA. The closing date for the consultation is 31 October 2015.


Informal consultation on the transitional arrangements for removing the Climate Change Levy renewables exemption

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Published 7 August 2015