http://www.legislation.gov.uk/uksi/2005/1715/schedule/1/paragraph/3/made
The Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005
Fossil fuels
Climate and weather
Can banks
Metal recycling
King's Printer of Acts of Parliament
2011-07-04
CLIMATE CHANGE LEVY
Climate change levy is charged on supplies of electricity, gas and solid fuels that are not for domestic or charity use. Supplies for non-fuel use are exempt, as are supplies for fuel use in a prescribed recycling process.
The Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005
Sch. 1
para. 26A
The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2014
reg. 3
reg. 1
SCHEDULE 1Uses otherwise than as fuel
A. WHOLLY NON-FUEL USES
3
Electricity in battery formation