CCLG8250 - Supplies not eligible to receive the reduced-rate

Businesses in Northern Ireland in the CCA scheme (see paragraph 4) will not be able to claim the CCA discount on their gas supplies between 1 April 2011 and 31 October 2013. This is because claiming a discount on gas under both the CCA scheme and the new lower rate would mean the business would be paying less than the minimum rate of tax on gas set out in Directive 2003/96, invalidating the UK’s State aid clearance for both relief schemes.

However, supplies of gas for burning in Northern Ireland can still benefit from the exemptions and exclusions.