The Climate Change Levy (Combined Heat and Power Stations) Prescribed Conditions and Efficiency Percentages Regulations 2001

Limit to supplies of electricity

5.—(1) This regulation relates to the limit for the purposes of paragraph 16 of the Act (supplies of electricity from a partly exempt combined heat and power station exempt from levy if specified limit not exceeded).

(2) That limit, in respect of a combined heat and power station, is the Qualifying Power Output for that station as stated in its CHPQA certificate.

(3) For the purposes of that limit—

(a) any supplies made by a station to a utility or for domestic or non-business charity use shall be disregarded; but

(b) the electrical equivalent of any mechanical output of the station produced otherwise than for the purpose of electricity generation shall be included.

(4) For the purposes of paragraph (3)(b), the electrical equivalent of any mechanical output of a station is derived by multiplying that output by 1.05.