Updates: Electricity Generator Levy Manual
2024
How liability is computed: EGL computation overview
Added information about the exemption for new investments
How liability is computed: contents
Added new contents page for the exemption for new investments
Added information about the exemption for new investments
Administration of EGL: additional reporting requirements
Additional text dealing with the circumstances in which it is not necessary to provide additional information about EGL amounts when making a company tax return.
How liability is computed: the benchmark amount
Page updated to show the benchmark amount from 1 April 2024, following publication of the December 2023 Consumer Prices Index. Plus additional detail of how the revised amount is to be calculated.
How liability is computed: the benchmark amount
Page updated to show the benchmark amount from 1 April 2024, following publication of the December 2023 Consumer Prices Index.
2023
Changed to make clear that transparency election can take effect from up to 1 year BEFORE it is made.
Generation receipts: hedging and other risk management adjustments
Second paragraph added - text taken from the December 2022 Technical Note.