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In order to calculate whether an undertaking has exceptional generation receipts in a qualifying period for the purposes of the electricity generator levy (EGL) (see the calculation set out under 'What are exceptional generation receipts?' at D7.950) it is first necessary to calculate:

1. Ìý

   •ÌýÌýÌýÌý the amount of generation receipts to be attributed to the undertaking for the period (for step 1)

2. Ìý

   •ÌýÌýÌýÌý the amount of electricity generation (in megawatt hours) attributed to the undertaking for the period (to calculate both the amount of generation receipts to be attributed to the undertaking used in step 1 and the maximum amount of receipts that would not be exceptional for step 2)

3. Ìý

   •ÌýÌýÌýÌý if relevant, the amount of allowable costs to be attributed to the undertaking for the period (for step 4)

Each of these is discussed in turn below.