The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides a general overview of the main CCL provisions relating to supplies made by CHP stations and should be read in conjunction with the following guidance notes:
A CHP station produces usable heat and power under a single process. A CHP station is an energy efficient operation that provides very significant fuel savings in comparison with traditional forms of electricity generation and heat supply.
A CHP station will obtain favourable CCL treatment when it is:
The CHPQA is a voluntary programme and provides the means to assess and monitor good quality
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