http://www.legislation.gov.uk/ukdsi/2001/0110288106/schedule/paragraph/16
The Climate Change Levy (Use as Fuel) Regulations 2001
Fossil fuels
Climate and weather
King's Printer of Acts of Parliament
2010-11-19
CLIMATE CHANGE LEVY
2001-04-01
A supply of a taxable commodity may be exempt from climate change levy if it is received by a person who does not intend to use the commodity as fuel.