CCLG7810 - Exempt supplies: Electricity from renewable sources: Coal mine methane

For the purposes of CCL the meaning of renewable source electricity was extended to include electricity generated from coal mine methane (CMM). A new sub-paragraph (4A) was inserted into paragraph 19 of Schedule 6 to the Act by s. 126(1) of the Finance Act 2002.

(4A) For the purposes of this paragraph, coal mine methane shall be regarded as a renewable source.

This paragraph was subsequently omitted by FA 2008 s. 149(1), with effect in relation to electricity generated on or after 1 November 2008.

From 1 November 2008 CMM is not considered to be a renewable source of electricity for the purposes of CCL.