CCLG14750 - Certification: Where landlords may not certify on behalf of tenants for relief on an indirect supply: Tenants eligible for non-fuel use exemptions
In any circumstances where tenants are eligible for an exemption under paragraph 18, Schedule 6 of Finance Act 2000 (supply not used as fuel) the landlord may not certify on their behalf. This provision specifies that the exemption applies only to the person to whom the supply (from the relevant utility) is made. Where the utility supplies a landlord who then makes an onward supply to the final consumer, this requirement is not met. The reason for this restriction is that only the final consumer is in a position to know how they intend to use the supply. In addition, if landlords were allowed to certify in these circumstances, there would be no legal obligation on them to pass the benefit of the reduction on to their tenants.