Released 09 June 2021
HMRC have published a Tax Information and Impact Note (TIIN) covering a temporary easement for operators of combined heat and power stations (CHPs) who will not meet performance standards for reasons associated with coronavirus (Covid-19).
Broadly, amendments to climate change levy (CCL) and fuel duty secondary legislation will allow certain 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.
The easement applies from 1 July 2021 to 28 May 2022 inclusive.
View the TIIN.