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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. Ìý

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

2. Ìý

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

3. Ìý

   (3)ÌýÌýÌýÌý the prescribed conditions were fulfilled, and

4. Ìý

   (4)ÌýÌýÌýÌý 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