The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This measure was introduced with effect from 1 April 2013 and it affects the price of carbon produced by the UK electricity market by taxing the fossil fuels that are used to generate electricity within the UK. The tax due under CPF for oils and bioblends that are used to generate electricity are not covered below. More information can be found in Notice 175 Motor & heating fuels: relief from excise duty on oils used to generate electricity .
This note should be read in conjunction with the following guidance notes:
The following taxable commodities are liable to the Carbon Price Support (CPS) rates of CCL:
Electricity is not a CPS commodity and will not be treated as a deemed supply if it is used to generate electricity. The CPS rates of CCL do not apply
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