CCLG6400 - Excluded supplies: De-minimis limits: Electricity - un-metered


9-(1)(f) an un-metered supply of electricity to a person where the electricity (together with any other un-metered electricity provided to him by the same supplier) was not provided at a rate exceeding 1000 kilowatt hours a month.

Examples of un-metered supplies of electricity are those made to phone kiosks, street lighting, parking meters, and advertising hoardings.

If a supplier makes supplies of un-metered electricity under more than one contract to the same person, then the supplier must aggregate the total supplies made in determining the application of the de-minimis limit.