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Introduction

Exclusions, exemptions, reduced rate and other reliefs from CCL must be supported by specific documentation, self-certificates, or certificates that have been issued by BEIS (Department for Business Energy and Industrial Strategy) previously DECC (Department for Energy and Climate Change). The climate change responsibilities of DEFRA (Department for the Environment, Food and Rural Affairs) were transferred to BEIS from October 2008. A combination of reliefs, exemptions and exclusions can be certified on a single document provided by a customer to his supplier. Where the customer fails to submit a supplier certificate, the supplier is obliged to charge CCL in full although retrospective submission of certificates is permitted.

Supplier certificates—basic rules

Exclusion or exemption is only available if the recipient completes and delivers a supplier certificate to the supplier either at the time of the supply or retrospectively¹. This applies in the following cases:

1. Ìý

   (1)ÌýÌýÌýÌý community heating arrangements²

2. Ìý

   (2)ÌýÌýÌýÌý onward supplies and exports³

3. Ìý

   (3)ÌýÌýÌýÌý transport⁴

4. Ìý

   (4)ÌýÌýÌýÌý commodity producers⁵

5. Ìý

   (5)ÌýÌýÌýÌý electricity producers⁶