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.
Documents
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
Last updated 13 November 2023 + show all updates
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Several terms have been removed from the glossary.
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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.
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The address for sending notification that relevant conditions have been made has been updated.
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The ‘Department of Energy and Climate Change (DECC)’ has changed its name to ‘Department for Business, Energy & Industrial Strategy (BEIS)’.
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First published.