Climate Change Levy exemption removed FAQs
Guidance
The Chancellor announced in the Budget statement on 8 July the government’s intention to remove the Climate Change Levy (CCL) exemption for renewable electricity.
As a result of the budget announcement and related Parliamentary process, it is now clear that we cannot issue Levy Exemption Certificates (LECs) for any electricity generated on or after 1 August 2015.
This revised FAQ supersedes the previous versions published on 9 and 31 July. Question 11 is new and changes have been made to the answers to questions 6 and 10.