These amendments to Climate Change Levy (CCL) and Fuel Duty secondary legislation made via the Climate Change Levy (General) (Amendment and Modification) Regulations 2021 and the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendment and Modification) Regulations 2021 will allow certain combined heat and power stations (CHPs) to use 2019 data rather than 2020 data to obtain certification as ‘good quality’.
This will mean that relevant CHPs which suffered a drop in performance in 2020 for reasons associated with COVID-19 will not be disadvantaged under CCL or Fuel Duty.
This is in line with the government’s policy to support good quality CHPs because of the contribution they can make towards the government’s environmental ambitions.
These CCL and Fuel Duty legislative amendments sit alongside legislation made by the Department of Business, Energy and Industrial Strategy (BEIS) to ensure that other (non-tax) support for CHPs is preserved despite any COVID-19 performance issues they may have suffered.
Source gov.uk
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