V21.124 Exempt supplies

V21.124 Exempt supplies

A range of supplies of taxable commodities is exempt from CCL. These are:


    (1)     supplies not for burning in the UK1


    (2)     Northern Ireland gas supplies before 1 April 20112


    (3)     supplies used in transport3


    (4)     supplies used in mineralogical and metallurgical processes4.


    (5)     supplies to produce commodities other than electricity5


    (6)     supplies (other than self-supplies) to electricity producers6


    (7)     supplies (other than self-supplies) to combined heat and power (CHP) stations7


    (8)     supplies (other than self-supplies) of electricity from partly exempt CHP stations8


    (9)     self-supplies by electricity producers9;


    (10)     supplies not used as fuel10;


    (11)     electricity from renewable sources prior to 1 August 201511


    (12)     supply for use in recycling processes made before 1 April 201112


    (13)     certain supplies of Carbon Price Support rate materials

These are described in detail below.

In order to obtain benefit of a number of the exemptions the person to whom the supply is made must provide the energy supplier with a supplier certificate Form PP11 along with supporting analysis on Form PP10 (these forms are also used for any other reliefs to which the person may be entitled). A copy of each of these forms must be sent to HMRC CCL Unit of Expertise, Chillingham House, Benton Park View, Newcastle upon Tyne, NE98 1ZZ.

It is important to note that relief certificates are not in all cases retrospective.

The procedure is described in greater detail under the heading of 'supplier certificates' in V21.127.

Supplies not for burning in the UK

In two sets of circumstances, a

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