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I operate a CHP assessed under the Department for the Environment, Food and Rural Affair’s (Defra’s) CHP Quality Assurance Programme (CHPQA). What relief am I entitled to?

April 26, 2017affair assessed CHP Defra Department Environment food operate quality assurance rural

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I operate a CHP assessed under the Department for the Environment, Food and Rural Affair’s (Defra’s) CHP Quality Assurance Programme (CHPQA). What relief am I entitled to?

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Starting from 1 January 2006 if your CHP is assessed and certificated as operating with a Power Efficiency (PE) at or above the CHPQA threshold of 20% you may claim a full refund of excise duty paid on oil used as input fuel. Where your CHP is below this threshold you may claim a refund on the relevant fraction only of the duty on this oil. The “relevant fraction” is calculated as the PE percentage certified by Defra for the station, over the threshold PE percentage (currently 20) for the claim period.