Commentary

V21.127 Supplier certificates

Part V21 Climate change levy

V21.127 Supplier certificates

V21.127 Supplier certificates

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.  

    (1)     community heating arrangements2

  2.  

    (2)     onward supplies and exports3

  3.  

    (3)     transport4

  4.  

    (4)     commodity producers5

  5.  

    (5)     electricity producers6

  6.  

    (6)     CHP stations7

  7.  

    (7)     non-fuel use8, or

  8.  

    (8)     recycling processes9

  9.  

    (9)     non-registrable electricity producers10

A supplier certificate must11:

  1.  

    (1)     represent that the supply (or a quantified part of the supply) meets the requirements for the claimed exclusion or exemption

  2.  

    (2)     comply, as necessary, with regulations as to the form and manner of such claims12, and

  3.  

    (3)     where the certificate represents that a quantified part of the supply meets the requirements for an exclusion or exemption, be supported with an analysis document13

In the case of certain supplies to a facility

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial