Commentary

V21.130 Electricity from renewable sources

Part V21 Climate change levy

V21.130 Electricity from renewable sources

V21.130 Electricity from renewable sources

Electricity from renewable sources (prior to 1 August 2015)

Until 1 August 2015, electricity generated from renewable sources was exempt from CCL if it is supplied under a contract that contains a renewable source declaration, and where the supplier and the generator undertake to meet certain prescribed conditions.

Thus, a supply of electricity is exempt from CCL if1:

  1.  

    (1)     the supply was not one which is deemed to be made by the producer to himself

  2.  

    (2)     the supply was made under a contract that contains a renewable source declaration given by the supplier

  3.  

    (3)     the prescribed conditions were fulfilled, and

  4.  

    (4)     the supplier, and each other person (if any) who is a generator of any renewable source electricity allocated by the supplier to supplies under the contract, has in a written notice given to HMRC agreed that he will fulfil those conditions so far as they may apply to him.

The prescribed conditions referred to in 3 above include, in particular, conditions in connection with2:

  1.  

    (1)     the giving of effect to renewable source declarations

  2.  

    (2)     the supply of information

  3.  

    (3)     the inspection of records and, for that purpose, the production of records in legible form and entry into premises

  4.  

    (4)     monitoring by the Gas and Electricity Markets Authority, or the Director General of Electricity Supply for Northern Ireland, of the application of such conditions

  5.  

    (5)     the doing of things to or by a person authorised by the Authority or the Director General (as well as to or

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