Business tax – policy paper

Climate Change Levy: removal of exemption for electricity from renewable sources

This tax information and impact note applies to generators of renewable source electricity (RSE), energy market participants and suppliers of such electricity to business or public sector consumers.

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Climate Change Levy: removal of exemption for electricity from renewable sources

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This measure removes the exemption from the Climate Change Levy for RSE which is supplied to business or public sector consumers under the terms of a renewable source contract.

• Published: 8 July 2015

• From: HM Revenue & Customs
• Part of: Summer Budget 2015: HM Revenue and Customs
• Part of: Tax information and impact notes
• Part of: Summer Budget 2015