CCLG14725 - Certification: Where landlords may not certify on behalf of tenants for relief on an indirect supply: Tenants with Climate Change Agreements (CCAs)

Where only part of a site is covered by CCLA(s) and a supply from a utility is delivered to a point on the site, which is not part of a facility, then a tenant receiving an onward supply to his facility is not able to certify to the landlord, nor is the landlord able to certify to the utility. This is because the supply does not comply with the relief provisions, which require delivery of the taxable commodity to be made to an approved facility (paragraph 44(3)(a), Schedule 6 of Finance Act 2000 refers).

We have agreed that if a site is operated by a single operator but only part of the site is a facility covered by an agreement, a supply of solid fuel or LPG delivered to and stored at a point outside that facility (ie because of a lack of storage space within the facility itself) will be eligible for the supplier certification process provided that it is to be used within the facility.