V21.146 Registration


V21.146 Registration

Requirement to be registered

HMRC maintains a register of persons liable to account for CCL1 and keep in it such information as they consider appropriate for the care and management of CCL2. A person is required to be registered with HMRC for CCL if a taxable supply is made for which he is the person liable to account for any CCL charged3.

Notification of requirement to register

A person who intends to make, or have made to him, any taxable supply for which (if made) he is the person liable to account for any CCL charged, or is required to be registered for the purposes of CCL, must (if he is not already so registered) notify HMRC of that fact4. This includes taxable supplies by importers. However, if a person is making only excluded or exempt supplies there is no registration requirement for CCL purposes.

For CHP schemes registration depends upon the assessment of 'Good Quality' under the CHP Quality Assurance (CHPQA) programme and whether the station is subject to CPS rates. For a fuller explanation of this programme as well as of the meaning of 'combined heat and power station'5 and of the significance of the terms 'efficiency percentage'6 and 'threshold efficiency percentage', see V21.128.

An auto-generator uses at least 75% of the electricity it generates for own use (eg from a CHP scheme which is not in the CHPQA programme or standby plants). Auto-generators may be required to register as CPS rates of CCL may be payable

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