What are the special treatments for Combined Heat and Power (CHP) plants?
A CHP plant generates electricity and also makes use of the heat produced. This type of generation is more efficient than a conventional generator and, in certain circumstances; such CHP plants are exempt from the levy. Please see the following for more information relating to CCL relief on CHPs Public Notice CCL1/2 – Combined heat and power schemes, Department of Environmental Food and Rural Affairs (DEFRA) website and Quality assurance for combined heat and power (CHPQA) website.