Notice

Combined heat and power schemes (Excise Notice CCL1/2)

Find out the liability to the main rates of Climate Change Levy of taxable commodities supplied to and by a combined heat and power station.

• From: HM Revenue & Customs
• Published: 1 June 2014
• Last updated: 13 November 2023
  Show all updates

  1. 13 November 2023

     Several terms have been removed from the glossary.

  2. 9 October 2023

     Address for sending claims form for Climate Change Levy credit updated. Removed references to indirect supplies of combined heat and power station electricity and references to the levy exemption certificate regime as they no longer apply.

  3. 16 March 2018

     The address for sending notification that relevant conditions have been made has been updated.

  4. 5 April 2017

     The ‘Department of Energy and Climate Change (DECC)’ has changed its name to ‘Department for Business, Energy & Industrial Strategy (BEIS)’.

  5. 1 June 2014

     First published.

Documents

Excise Notice CCL1/2 — Combined heat and power schemes

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Details

This notice explains the liability to the main rates of Climate Change Levy of taxable commodities supplied:

• to a combined heat and power (CHP) station
• by a CHP station