The exemptions are applicable to a small number of situations and are necessary to make this policy work in the real world and allow an orderly transition away from fossil fuels. They reflect the current state of renewable technologies and markets, ensure that neither taxpayers nor developing countries are disadvantaged and, most importantly, are in line with achieving the Paris temperature goals and Nationally Determined Contributions (NDC). Projects are considered on a case-by-case basis, with the exemptions being monitored by an internal cross Whitehall governance group to ensure compliance and relevance with the UK’s fossil fuel policy.