CCL - glossary

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • CCL - glossary
  • Glossary


The table below provides an overview of the most common terminology used in connection with CCL:

Terminology Description
Auto generatorA business who produces electricity primarily for their own consumption. Primarily for a business’ own consumption means:
(a) it must not be produced by an electricity utility or by a business treated as such for the purposes of any supplies of electricity they make
(b) the electricity must not be produced by a business who has consumed, in the preceding 3 months, less than 75% of the electricity produced by them in that period
CHP stationA station producing electricity or motive power that is (or may be) operated for purposes including the supply to any premises of:
(a) heat produced in association with electricity or motive power
(b) steam produced from, or air or water heated by, such heat

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