CCLG8200 - Reduced-rate energy intensive users: Claims for levy as an energy intensive user

Having obtained approval from DEFRA, those facilities subject to a CCA must claim relief from CCL via the PP10/11 supplier certificate regime. This is covered in detail in the public notice CCL1/3 “Reliefs and special treatments for taxable supplies”. This may only be done once details of the CCA have been published on Customs website.

For details of the penalty provisions for incorrect supplier certificates see paragraphs CCLG15560 and CCLG15625.