Are there any exclusions / exemptions to CCL?
A. Exclusions apply to consumption below the de minimus limit of less than 4,397 kWh (150 therms) per month for gas and 1000kWhs for electricity and supplies where VAT is charged at 5% i.e. domestic supply. If you have a mixed usage site, CCL will be applied to the industrial and commercial consumption only (A VAT exemption form will be required by the suppliers in cases of split consumption).
