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High Efficiency Combined Heat and Power cogeneration (HE CHP)

  1. Overview
  2. New provisions in force from 01 January 2017
  3. Identification of quantity of fuel to which relief applies
  4. Periods claims may cover and timeframe for submission of claims
  5. Procedure for making claims
  6. The Commission for Regulation of Utilities (CRU) certification process

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
  • and
  • 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
  • and
  • the claim must be submitted within 4 months following the date of issue of the CRU certificate.

Next: Procedure for making claims

Published: 24 July 2023 Print this page

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