A range of supplies of taxable commodities is exempt from CCL. These are:
- Ìý
(1)ÌýÌýÌýÌý supplies not for burning in the UK1
- Ìý
(2)ÌýÌýÌýÌý Northern Ireland gas supplies before 1 April 20112
- Ìý
(3)ÌýÌýÌýÌý supplies used in transport3
- Ìý
(4)ÌýÌýÌýÌý supplies used in mineralogical and metallurgical processes4.
- Ìý
(5)ÌýÌýÌýÌý supplies to produce commodities other than electricity5
- Ìý
(6)ÌýÌýÌýÌý supplies (other than self-supplies) to electricity producers6
- Ìý
(7)ÌýÌýÌýÌý supplies (other than self-supplies) to combined heat and power (CHP) stations7
- Ìý
(8)ÌýÌýÌýÌý supplies (other than self-supplies) of electricity from partly exempt CHP stations8
- Ìý
(9)ÌýÌýÌýÌý self-supplies by electricity producers9;
- Ìý
(10)ÌýÌýÌýÌý supplies not used as fuel10;
- Ìý
(11)ÌýÌýÌýÌý electricity from renewable sources prior to 1 August 201511
- Ìý
(12)ÌýÌýÌýÌý supply for use in recycling processes made before 1 April 201112
- Ìý
(13)ÌýÌýÌýÌý certain supplies of Carbon Price Support rate materials
These are described
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Web page updated on 17 Mar 2025 14:36