High Efficiency Combined Heat and Power cogeneration (HE CHP)
Periods claims may cover and timeframe for submission of claims
Under the Finance Act 2016, the timeframe following issue of the Commission for Regulation of Utilities (CRU) certificate within which a claim must be made was changed to take account of the CRU’s revised certification process.
For Natural Gas Carbon Tax (NGCT) and Solid Fuel Carbon Tax (SFCT):
- a claim may be for fuel delivered within a period of at least one and a maximum of 12 months
- the claim must be submitted within 6 months following the date of issue of the CRU certificate.
For Mineral Oil Tax (MOT):
- the period a claim may cover is a minimum of one and a maximum of 12 months
- the claim must be submitted within 4 months following the date of issue of the CRU certificate.
Next: Procedure for making claims