Electricity Generator Levy Bill

The King's Speech 2026 – Background Briefing Notes (PDF)

Why linked: King's Speech 2026 Background Briefing Notes explicitly naming the Electricity Generator Levy Bill as a legislative item

The full PDF of the King's Speech 2026 background briefing notes from the Prime Minister's Office, containing dedicated section on the Railways and Passenger Benefits Bill (p.75) setting out the rationale for establishing Great British Railways.

King's Speech announces Electricity Generator Levy Bill

Why linked: The King's Speech 2026 and official briefing notes announce the Electricity Generator Levy Bill as part of the government's legislative programme.

The King's Speech 2026 bill concerning the Electricity Generator Levy, the tax framework applying to exceptional receipts from low-carbon electricity generation.

Electricity Generator Levy: rate increase from 1 July 2026

Why linked: Direct policy document on Electricity Generator Levy rate increase from 1 July 2026

Direct policy document on Electricity Generator Levy rate increase from 1 July 2026

In response to: Electricity Generator Levy — Technical note

Electricity Generator Levy — Technical note

Why linked: Technical note explaining the Electricity Generator Levy rate increase; essential implementation guidance

This technical note explains the increase to the Electricity Generator Levy rate from 1 July 2026.

Exemptions from Climate Change Levy for sodium bicarbonate produced from soda ash and electrolytic hydrogen

Why linked: CCL exemptions for electrolytic hydrogen policy paper; energy context and low-carbon generation taxation

CCL exemptions for electrolytic hydrogen policy paper; energy context and low-carbon generation taxation

In response to: Climate Change Levy — exemptions for sodium bicarbonate produced from soda ash and electr…

Climate Change Levy — exemptions for sodium bicarbonate produced from soda ash and electrolytic hydrogen

Why linked: Climate Change Levy exemptions for electrolytic hydrogen; within scope as adjacent energy taxation affecting low-carbon generators per interpreted scope

This tax information and impact note is about planned exemptions from Climate Change Levy (CCL) for electrolytic hydrogen and sodium bicarbonate produced from soda ash.

Energy Profits Levy — reforms 2024

Why linked: Energy Profits Levy reforms 2024 consultation document; part of statutory framework scope

Energy Profits Levy reforms 2024 consultation document; part of statutory framework scope

In response to: Energy Profits Levy reforms 2024

Energy Profits Levy reforms 2024

Why linked: Energy Profits Levy reforms 2024 policy paper; statutory basis document addressing EPL framework that Electricity Generator Levy Bill may amend or replace

These measures are about reforms to the Energy Profits Levy following announcements made at the July Statement 2024.

Changes to the Energy (Oil and Gas) Profits Levy

In response to: Changes to the Energy (Oil and Gas) Profits Levy

Changes to the Energy (Oil and Gas) Profits Levy

This document sets out the changes announced today to the Energy (Oil and Gas) Profits Levy (EPL) in line with the government’s manifesto commitments.

Energy Profits Levy: Energy Security Investment Mechanism

Why linked: Energy Profits Levy Energy Security Investment Mechanism legislation note; statute framework

Energy Profits Levy Energy Security Investment Mechanism legislation note; statute framework

In response to: Energy Profits Levy: Energy Security Investment Mechanism legislation

Energy Profits Levy: Energy Security Investment Mechanism legislation

Why linked: Energy Profits Levy Energy Security Investment Mechanism policy paper; statutory basis framework documentation

This tax information and impact note is about amending the Energy Profits Levy to make sure it permanently ends if prices return to historically normal levels.

Electricity Generator Levy: new investment exemption

In response to: Introduction of a new investment exemption for the Electricity Generator Levy

Technical note: Electricity Generator Levy – new investment exemption

A technical note to help generators understand the new investment exemption. It does not provide formal guidance, which HM Revenue and Customs will issue.

Introduction of a new investment exemption for the Electricity Generator Levy

This tax information and impact note is about the new investment exemption from the Electricity Generator Levy — this applies to certain investment projects where there is a decision to proceed on or after 22 November 2023.

Energy Profits Levy: Energy Security Investment Mechanism - technical note

Why linked: Energy Profits Levy ESIM technical note policy paper; statutory basis framework

Energy Profits Levy ESIM technical note policy paper; statutory basis framework

In response to: Technical note: Energy Profits Levy Energy Security Investment Mechanism

Technical note: Energy Profits Levy Energy Security Investment Mechanism

Why linked: Technical note on Energy Profits Levy ESIM; foundational framework documentation for the levy mechanism

This document sets out the technical detail and practical application of the Energy Security Investment Mechanism (ESIM).

Energy Profits Levy: Decarbonisation Allowance

Why linked: Gov.uk policy paper on Energy Profits Levy Decarbonisation Allowance - directly addresses low-carbon generator treatment

Gov.uk policy paper on Energy Profits Levy Decarbonisation Allowance - directly addresses low-carbon generator treatment

In response to: The decarbonisation allowance in the Energy Profits Levy

The decarbonisation allowance in the Energy Profits Levy

Why linked: Policy paper on decarbonisation allowance in Energy Profits Levy - directly addresses tax framework and incentives for low-carbon investment

This tax information and impact note is about the introduction of an 80% investment allowance in the Energy Profits Levy for qualifying expenditure on decarbonising upstream oil and gas production.

Electricity Generator Levy

In response to: Electricity Generator Levy: introduction

Electricity Generator Levy: introduction

The tax information and impact note details a new Electricity Generator Levy.

Electricity Generator Levy on exceptional electricity generation receipts

In response to: Electricity Generator Levy

Electricity generator levy technical note

The government is introducing a tax on the extraordinary returns of electricity generators resulting from the spike in gas prices driven by Russia’s weaponisation of gas supplies.

Electricity Generator Levy

This measure introduces a new tax on exceptional electricity generation receipts of qualifying generating undertakings from 1 January 2023 to 31 March 2028.

Energy (Oil and Gas) Profits Levy

Why linked: Gov.uk policy paper on Energy (Oil and Gas) Profits Levy - official policy statement

Gov.uk policy paper on Energy (Oil and Gas) Profits Levy - official policy statement

In response to: Changes to the Energy (Oil and Gas) Profits Levy

Changes to the Energy (Oil and Gas) Profits Levy

Why linked: Gov.uk TIIN on changes to Energy Profits Levy (Autumn Statement 2022) - official impact analysis

This tax information and impact note is about the changes to the Energy (Oil and Gas) Profits Levy announced at Autumn Statement 2022.

Energy Taxes Factsheet

Why linked: Filled the "Broader energy taxation and subsidy frameworks affecting renewable generators" gap via web research

In response to: Autumn Statement 2022: Energy Taxes Factsheet

Autumn Statement 2022: Energy Taxes Factsheet

This covers changes to the Energy Profit Levy and the introduction of the Electricity Generator Tax as outlined in the 17 November 2022 Autumn Statement.

Energy (Oil and Gas) Profits Levy

Why linked: Gov.uk policy paper on Energy (Oil and Gas) Profits Levy

Gov.uk policy paper on Energy (Oil and Gas) Profits Levy

In response to: The Energy (Oil and Gas) Profits Levy Bill

The Energy (Oil and Gas) Profits Levy Bill

Why linked: Gov.uk TIIN on Energy (Oil and Gas) Profits Levy Bill - official impact note

This tax information and impact note is about the introduction of the Energy (Oil and Gas) Profits Levy Bill.

Control for Low Carbon Levies

This document provides further detail on how the Control for Low Carbon Levies will work.