Levy exemption certificate (LEC) | Practical Law

Levy exemption certificate (LEC) | Practical Law

Levy exemption certificate (LEC)

Levy exemption certificate (LEC)

Practical Law UK Glossary w-001-8393 (Approx. 3 pages)

Glossary

Levy exemption certificate (LEC)

As used for electricity, an electronic certificate that was issued by Ofgem to be used by a licensed electricity supplier as evidence of its supply of electricity from a renewable source. Levy exemption certificates were used to claim an exemption from the climate change levy but are no longer issued. For more information, see Practice note, Climate change levy (CCL), climate change agreements (CCAs) and carbon price floor (CPF).