Policy paper

Revenue and Customs Brief 20 (2013): changes to carbon price support tax liability

This brief explains exemption for fuel used to produce mechanical power in combined heat and power stations.

This publication was withdrawn on

This publication was originally archived on 12 January 2017.



Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 25 July 2013