Policy paper

Electricity Generator Levy — Technical note

This technical note explains the increase to the Electricity Generator Levy rate from 1 July 2026.

• From: HM Revenue & Customs
• Published: 6 May 2026

Documents

Electricity Generator Levy: rate increase from 1 July 2026

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This page provides access to HMRC’s technical note setting out the increase in the Electricity Generator Levy rate from 45% to 55%, how the change applies from 1 July 2026, and how receipts should be treated where qualifying periods span that date.

Published 6 May 2026