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Technical note: Energy Profits Levy Energy Security Investment Mechanism

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

Last fetched 04 May 2026 · gov.uk

Documents

Energy Profits Levy: Energy Security Investment Mechanism - technical note

At a glance

TypePolicy paper

First published22 Nov 2023

Last updated22 Nov 2023

Organisations

HM Revenue & Customs

Topics

Business tax

Source

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