Combined heat and power schemes

Foreword

This notice cancels and replaces Notice CCL1/2 July 2010.

1.Introduction

1.1 What is this notice about?

This notice explains the liability to climate change levy (CCL) of taxable commodities supplied (a) to a combined heat and power (CHP) station and (b) by a CHP station. It also provides guidance to electricity utilities who wish to supply Good Quality CHP source electricity to consumers.

1.2 What has changed

This notice, dated November 2011, replaces the edition of July 2010. We have made some changes to the content and structure throughout to make it clearer and bring it up-to-date. Guidance previously published in Revenue & Customs Brief 22/11 Climate Change Levy: acquisition of electricity from a combined heat and power station has also been incorporated into this notice.

The main changes to its content are in the following parts of the notice:

1.3 Who should read this notice

This notice is for operators of CHP stations and electricity utilities

Unless indicated to the contrary, where we say ‘you’ or ‘your’ in this notice we mean the CHP operator or electricity utility, as appropriate, and where we say ‘we’ ‘our’ or ‘us’ we mean HM Revenue & Customs (HMRC).

2.CHP, the CHPQA and the CCL exemptions

2.1 A CHP station for CCL purposes

CHP integrates the production of usable heat and power in a single process.

CHP stations are energy efficient in operation providing very significant fuel savings, and therefore offer cost and efficiency savings over conventional forms of electricity generation and heat supply. However, for the purposes of CCL a CHP station is simply an electricity generating station unless it is:

• registered with the Department of Energy and Climate Change’s (DECC’s) CHP Quality Assurance (CHPQA) programme (see paragraph 2.2)
• certified annually under that programme, and
• covered by a valid CCL Exemption Certificate issued by DECC’s Secretary of State.

In these circumstances the station is a CHP station for CCL purposes.

The CCL Exemption Certificate determines how a CHP station is then treated for CCL purposes, which means that both inputs used by it and electricity generated by it might pay no CCL or a lower amount when compared with conventional electricity generators.

2.2 The CHPQA programme

The CHPQA is a voluntary programme carried out on behalf of DECC in consultation with the devolved administrations. It provides the means to assess and monitor good quality CHP capacity. Under the programme, operators can apply for registration and certification of their schemes in accordance with established criteria for Good Quality CHP and, if accepted, qualify for a range of benefits. These benefits include the CCL exemptions.

Only a station assessed and fully certified under the CHPQA programme is eligible for favourable treatment under the CCL legislation. CHP operators not participating in the CHPQA will be treated as electricity generators or auto-generators, as appropriate (see Notice CCL1/3: Climate change levy: reliefs and special treatments for taxable commodities).

Under the CHPQA programme, the Quality Index (QI), and Power Efficiency (PE) of a CHP station are calculated from the fuel used, electricity generated, and heat supplied. This information will be used to determine whether a CHP station qualifies for CCL exemption on its entire energy inputs and outputs.

Further information on the CHPQA programme can be found on the DECC website.

2.3 Exemptions from CCL

Both inputs used by a CHP and the electricity generated by it are eligible for exemption if the relevant conditions are met.

• The exemption for taxable commodities (such as coal and gas) used by a CHP station is dealt with in section 3 below.
• The exemption for qualifying electricity produced by a CHP is dealt with in sections 4 to 8 below. Section 4 deals with how to work out how much electricity qualifies for exemption. There are three potential routes for that electricity:
• direct supplies between the CHP operator and customer – this is dealt with in section 5 below
• self supplies, where producers use the electricity themselves – this is also dealt with in section 5 below
• indirect supplies to an electricity utility who sells the electricity to the consumer – this is dealt with in sections 6, 7 and 8 below. We include details about the use of levy exemption certificates to support claims to exemption.

2.4 Registering for CCL

If you make taxable supplies – including taxable self-supplies - you must notify us accordingly and register for CCL. Unlike VAT there is no registration threshold. If you qualify for CCL exemption on your entire energy inputs and outputs you do not need to register with us. However, if you qualify only on some of your outputs, you will need to register with us for the levy.

Further information on registering for the levy can be found in CCL1/1 Registering for climate change levy at hmrc.gov.uk

3.Supplies of taxable commodities to CHP stations

3.1 Entitlement to CCL exemption where the CHPQA threshold is met

All supplies of taxable commodities for use in producing outputs from a CHP will be exempt from CCL where a station achieves the CHPQA Standard threshold efficiency percentage, which is set at 20 per cent.

'Outputs' includes heat, steam, air, water that has been heated or cooled and electricity.

3.2 Entitlement to CCL exemption where the CHPQA threshold is not met

Some CHP stations may not meet the threshold efficiency percentage under the CHPQA Standard. For such stations the input fuel qualifying for CCL exemption is scaled back in recognition of the reduced environmental benefits. Exemption is only provided for the ‘relevant fraction' of the supply – known as the qualifying fuel input (QFI). Taxable commodities supplied as input fuel and above the QFI are liable to CCL.

In determining the extent of CCL relief on input fuel, the relevant fraction is:

Efficiency percentage for the CHP station (X %)
Threshold efficiency percentage (20%)

Where, for example, a station has an efficiency percentage of 15 per cent, 75 per cent CCL relief can be claimed on the input fuel used.

3.3 Declaring entitlement to the exemption

You should use the PP11 Supplier Certificate during a period of Annual Operation to make provisional declarations of your entitlement to CCL exemption on supplies of input fuels received. (See Notice CCL 1/3: Climate change levy: reliefs and special treatments for taxable commodities for guidance on the use of the PP11 Supplier Certificate.)

In making your provisional declaration, you may also choose to use the efficiency percentage as shown on your current CHPQA certificate to determine the QFI to total fuel input (TFI) ratio.

3.4 Reviewing entitlement to the exemption

3.4.1 Reconciliation

The CHPQA programme documentation accurately reflects the CHP station’s performance during the previous year. On receipt of a new CHPQA certificate, and following its submission to DECC for Secretary of State certificate purposes, you must review your PP11 Supplier Certificate and reconcile the amount of CCL relief claimed on taxable commodities used as fuel inputs against the actual performance of the station over the same period.

3.4.2 Under-/over-payments of CCL

When a review identifies a mismatch between the actual relief entitlement and the amount of relief claimed in a review period, you must take one of the following actions.

• Where you have claimed too much relief and therefore underpaid CCL, you must declare and pay the underpaid CCL to us. If you are registered for CCL, you must account for the tax on your next CCL return. If you are not registered for CCL, you must notify us of your liability to register and account for the tax on the CCL return we issue to you.
• Where you have claimed too little relief and therefore overpaid CCL, you should offset the CCL credit against the CCL due on your return (where you are registered) or make a claim for tax credit (where you are not).

Where the relief entitlement claimed matches actual entitlement, no action is required and the PP11 Supplier Certificate remains in force for a further year (subject a maximum period of validity of five years).

3.4.3 Liability to register for CCL arising from reconciliation

As explained in paragraph 2.4, if you make taxable supplies – including taxable self-supplies - you must notify us accordingly and register for CCL. However, where a liability to register arises solely through the reconciliation of relief claimed on taxable commodities used as CHP input fuel, we may exempt a person from registration under certain conditions. Information on applying for exemption from registration and the conditions that must be satisfied can be found in www.ofgem.gov.uk

3.4.4 Claiming a CCL credit

All claims for credit of CCL should be made on form CCL 200 X Tax Credit Claim available from our Helpline on 0845 010 9000 and submitted together with supporting documents (a copy of your supplier certificate and supporting analysis together a copy of your review calculations) to:

HM Revenue & Customs
Central Collection Unit (CCL X)
Alexander House
Southend on Sea
SS99 1AY

We expect to authorise repayment of an acceptable claim within a reasonable period – normally 30 days from the date the claim for tax credit is received. However, if we have to make enquiries about your claim or sort out errors, the 30-day period can be extended.

4.Exemption for CHP electricity

4.1 Working out how much electricity qualifies

For the entire energy outputs of a CHP station to qualify for exemption from CCL the station must achieve the relevant CHPQA Quality Index (QI) threshold under the CHPQA Standard.

If a CHP station fails to achieve the QI threshold the electricity produced that qualifies for CCL exemption is scaled back.

Relief from CCL is based on the level of qualifying electricity produced in a CHP station and is limited to the fraction of qualifying power output (QPO) divided by the total power output (TPO) taken from the current CHPQA certificate for a station. Sections 5 and 6 of this notice explain how this works in practice.

4.2 Supplies of QPO electricity

All supplies of QPO electricity are relieved of CCL irrespective of the supply route. The route can be:

Supplies of electricity produced in a CHP but not classified as QPO electricity are liable to CCL, except where made to an electricity utility, (subject to any other relief entitlement) and registration for the levy is required. For information on registration, see Notice CCL1/1 Registering for climate change levy at hmrc.gov.uk.

5.Non-exporting stations (CHP electricity that is all either directly or self-supplied)

5.1 Determining the extent of CCL exemption

5.1.1 Use of CHPQA certificates

The CHPQA certificate confirms a CHP station’s performance achieved in the previous calendar year. The actual performance of the station will not be known until a self-assessment is carried out and the related CHPQA certificate is received in the following year. Therefore, the status of the electricity output produced in the current year of operation is initially provisional, based on the current CHPQA certificate held.

Once a new CHPQA certificate has been received and the actual performance for the year is known, you may need to make one of the adjustments indicated below to take account of any fluctuation in performance that has affected the QPO. The performance certified on the CHPQA certificate must be applied against the year to which the data relates.

5.1.2 CCL adjustments

No change in the station’s performance

Where the QPO equals the TPO (so the station is fully exempt under the CHPQA programme), or where the proportion of QPO compared with TPO is unchanged for a partly exempt station, no further action is required.

Decrease in performance

Where the QPO certified for a fully exempt station becomes less than the TPO (so the station becomes partly exempt under the CHPQA programme), or the QPO element of a partly exempt station decreases further compared with the previous year’s certificate, the difference represents a taxable supply of electricity. You will be liable to register for CCL (if you are not already registered) and must account for CCL due on that taxable supply of electricity on your CCL return.

Increase in performance

Where the QPO certified is less than the TPO (that is, the station is partly exempt under the CHPQA programme), but the QPO limit has increased compared with the previous year’s certificate, you should:

• calculate the CCL credit due and offset it against the CCL due on your return (where you have a liability to register for CCL), or
• submit a CCL200X Tax Credit Claim form (where no registration is required).

6.Exporting stations (indirect supplies)

6.1 Identifying the qualifying power output

Where any of the electricity produced in your CHP station is supplied indirectly (i.e. through a third party), CHP levy exemption certificates (CHP LECs) are issued for the QPO electricity produced in the station providing it fairly represents electricity allocated for consumption within the UK.

The Office of the Gas and Electricity Markets (Ofgem) or the Northern Ireland Authority for Utility Regulation (NIAUR) as relevant Authorities, are responsible for the issue of CHP LECs. NIAUR issue LECs to CHP operators based in Northern Ireland and the Republic of Ireland, with Ofgem issuing LECs to CHP operators based elsewhere.

6.2 Levy exemption certificates

Where your CHP station has been assessed under the CHPQA programme and holds a valid and current Secretary of State certificate, you should notify Ofgem or NIAUR of the electricity output of your station on a monthly basis. This figure should exclude any electricity that is not for consumption in the UK. (The output of a station is based on the metering requirements of the CHPQA programme as published within the Guidance Notes for the programme. Details can be obtained from the DECC website.)

CHP LECs are issued monthly, up to three months in arrears, based on the amount of QPO electricity within the total output notified by the station operator. Guidance on the LEC issue procedure can be found on the Ofgem or NIAUR websites.

A CHP LEC certifies each Megawatt hour (MWh) of QPO electricity produced and carries a unique reference number incorporating a station identifier. Neither Ofgem nor NIAUR issue LECs for a fraction of a MWh, but carry forward any remaining fraction to the following month.

Where an Authority becomes aware that it has issued a CHP LEC in relation to electricity produced:

(a) when there was no Secretary of State Certificate in force, or

(b) where there has been a breach of the metering standards required under the CHPQA,

it will restrict the validity of the CHP LEC to indirect supplies and notify the CHP operator that it has done so. Electricity shall not be regarded as QPO electricity unless it remains the subject of an unrestricted CHP LEC. This ensures that electricity utilities are not prevented from allocating the restricted CHP LECs, which they would have obtained in good faith, against exempt supplies.

Where an Authority reasonably believes the CHP operator is not complying with the requirement to keep a CHP outputs record (see paragraph 6.4) they will refuse to certify or issue any CHP LEC in relation to electricity produced in the station.

They will also restrict the validity of any relevant and as yet unrestricted CHP LEC to indirect supplies.

6.3 CHP stations co-fired with taxable commodities and renewable source input fuel

In recognition of the enhanced environmental benefits of generating from a CHP station co-fired with renewable and fossil fuels (for example, gas and waste), compared with exclusively fossil fuel fired counterparts, both renewable source electricity (RSE) LECs and CHP LECs will be issued in respect of the station's notified output. (Electricity generated from renewable sources is also liable to exemption – see CCL1/4 Climate change levy: electricity from renewable sources.)

Ofgem or NIAUR will establish the percentage of the total power output (TPO) that may be considered as RSE and issue renewable LECs for that. In addition, CHP LECs will be issued. This will be based on the total output less that fraction which is considered to be renewable source electricity as illustrated in the following examples:

CHP (A)

CHP (B)

CHP (C)

6.4 CHP output record

You must keep a record of the allocation of each MWh of QPO electricity in your CHP station and each CHP LEC issued showing:

• self-supplies
• direct supplies, and
• indirect supplies.

The LEC must be allocated no later than the end of the second month following the one in which it was issued.

Once allocated to a supply, a CHP LEC cannot be allocated to any other supply.

You should retain LECs allocated to self-supplies and direct supplies. LECs that will be used for indirect supply purposes should be passed to the person making the indirect supply (see section 7).

Your record must also show the quantity of all electricity that is an output of a station (QPO and non-QPO) including any renewable source electricity or electricity produced where no exemption certificate is in force for the station.

6.5 Reconciliation of CHP electricity output

A CHPQA certificate is issued for each year of operation taken from a self- assessment undertaken by the station’s responsible person. That self-assessment must be based on actual operational data.

In the calendar year 2011, for example, the CHPQA certificate reflects the actual performance of the station for the year ending 31 December 2010. The actual performance of the station in 2011 will not be known until self-assessment and CHPQA certification take place in 2012.

CHP LECs are issued on the basis of a provisional estimate of the station’s performance in the current year, taken from the data contained on the current CHPQA certificate.

So, following self-assessment in 2012, and the submission of the resulting CHPQA certificate to DECC for Secretary of State certification purposes DECC will pass the relevant information to Ofgem or NIAUR who will then determine whether, on the basis of the updated certificate and the amount of QPO electricity actually produced, too many or too few LECs have been issued.

6.6 Under or over issue of LECs

Ofgem/NIAUR will either:

• issue further CHP LECs showing a current date of issue where it is determined that a shortfall occurred, or
• where an over issue is apparent, withhold the issue of any further LECs until the station has generated enough QPO electricity to make good the deficit.

If you cease trading or are no longer in the CHPQA programme, where a final CHPQA certificate has been submitted Ofgem or NIAUR will again carry out a reconciliation where it will restrict the validity of any over-issue to indirect supplies and notify the operator that it has done so. This restriction means that LECs will still be valid where they are in the hands of electricity utilities, but you may suffer a penalty for any deficit in the output record.

Where additional LECs are issued, they must be allocated in the outputs record within 60 days.

Further information on the role of Ofgem and NIAUR in the administration of CHP LECs can be found on their websites (see links below).

Ofgem

NIAUR

Alternatively, they can be contacted by phone on the following numbers

Ofgem: 020 7901 7000.

NIAUR: 028 9031 1575

6.7 Penalties

Where the CHP outputs record indicates:

(a) a deficit of unrestricted CHP LECs in relation to the total quantity of QPO electricity self or directly supplied, and / or

(b) a deficit of unrestricted plus restricted CHP LECs in relation to the total quantity of QPO electricity self, directly and indirectly supplied

each deficit representing 1 MWh shall be liable to a penalty of £250, although HMRC has the power to mitigate the level of penalty down to the amount of CCL that would be due. Each case will be considered on its own merits.

7.Supplies of Good Quality CHP source electricity by electricity utilities (indirect supplies)

7.1 How the exemption operates

You identify the proportion of the electricity you sell that represents purchased or generated QPO electricity, and choose to offer it as GQCHP source electricity for sale to your customers. Electricity is only GQCHP source electricity for the purpose of the exemption if it remains the subject of an unrestricted or restricted CHP LEC.

A supply of GQCHP source electricity to a final consumer is exempt from CCL where:

• the supply is made under a contract that contains a CHP declaration given by the supplier
• prescribed conditions are fulfilled, and
• the supplier and each other person, who may be the generator of any CHP electricity, have notified us and Ofgem or NIAUR in writing that those conditions can be met. (See paragraph 7.4 for an example of such a notification and where to send it.)

7.2 A CHP declaration

A CHP declaration is a statement by the electricity supplier that he will, in each ‘averaging period’, acquire or generate at least as much GQCHP source electricity as he supplies under CHP contracts.

7.3 Prescribed conditions

The prescribed conditions for HMRC purposes are set out in Part IV(A) of, and Schedule 2 to, the Climate Change Levy (General) Regulations 2001 and include the following:

• providing CHP declarations
• supplying information in respect of supplies of GQCHP source electricity
• facilitating the inspection of records relating to supplies of GQCHP source electricity
• allowing entry into premises for audit purposes, and
• facilitating monitoring of the use of LECs by Ofgem or NIAUR.

Ofgem and NIAUR are required to supply HMRC with information in respect of the administration of the exemption including about electricity and gas legislation.

7.4 Notification that relevant conditions have been made

As indicated in paragraph 7.1 above, one of the conditions for exemption is that the supplier and each other person, who may be the generator of any CHP electricity, have notified us and Ofgem or NIAUR in writing that those conditions can be met.

An example of a notification by both a supplier and a generator follows:

Supplier notification

Dear Sir,

Climate Change Levy (CCL)

Notification Under Finance Act 2000, Schedule 6 paragraph 20A(1)(d)

Exemption: Electricity produced in combined heat and power stations

I am writing to notify you that [company name] wishes to supply GQCHP source electricity, exempt of CCL. I confirm that [company name] agrees to fulfil the conditions in relation to such supplies insofar as they apply.

If you have any queries please contact me at the above address.

Yours faithfully

Generator notification

Dear Sir,

Climate Change Levy (CCL)

Notification under Finance Act 2000, Schedule 6 paragraph 20A(1)(d)

Exemption: Electricity produced in combined heat and power stations

I am writing to notify you that I am a generator of qualifying power output (QPO) electricity. I confirm that [company name] agrees to fulfil the conditions of the CCL exemption insofar as they apply.

If you have any queries please contact me at the above address.

Yours faithfully

The notification should be made to:

HM Revenue & Customs
Environmental Taxes Team
3rd Floor West, Ralli Quays
3 Stanley Street
Salford M60 9LA

7.5 Balancing and averaging

As outputs from CHP stations can sometimes be unpredictable, you are permitted to strike a balance by averaging out over an extended period the amount that you have generated or acquired as GQCHP source electricity against the amount of electricity that you have supplied exempt from CCL under CHP contract(s). This is called “balancing and averaging” and operates in the following way:

• A balancing period lasts three months. When a balancing period ends a new one begins.
• The first balancing and averaging periods both start when you make your first exempt supply of GQCHP source electricity.
• The maximum length of an averaging period is two years but it may end sooner if:
• at the end of a balancing period there is a credit to carry forward, or
• your purchases and sales of GQCHP source electricity are equal.
• In either case a new averaging period begins.
• If you stop making exempt supplies of GQCHP source electricity, the end of the balancing period in which your last exempt supply occurred is also the end of the averaging period.

7.6 How the balancing and averaging calculation works

At the end of each balancing period, you should add up the quantity of

• GQCHP source electricity you have acquired or generated in the period for the purposes of making a CCL exempt supply together with any balancing credit you have carried forward
• electricity supplied as exempt GQCHP source electricity in the period together with any balancing debit carried forward to that period.

If the total of (1) exceeds that of (2) then the averaging period within which the balancing period falls, ends. A credit equal to the difference of the two totals is carried forward to the next balancing period.

If the totals of (1) and (2) are the same then the averaging period within which the balancing period falls ends, and no credit or debit is carried forward.

If the total of (2) exceeds that of (1) then a balancing debit is carried forward into the next balancing period.

A debit can be carried forward into the next and subsequent balancing periods until either:

• the averaging period within which the balancing periods fall reaches its two-year limit, or
• you make your last exempt supply,

whichever happens first.

You are then liable to account for an amount equal to the amount that would be payable as CCL on a taxable supply that:

• is made at the end of the balancing period, and
• is of a quantity of electricity equal to the difference between the two totals.

Information about CCL returns and the payment of tax can be found in Notice CCL1 A general guide to climate change levy.

7.7 How is the exemption applied to customer accounts?

Where you and a customer enter in to a CHP contract, exemption from CCL is based upon the terms of the contract. However, you should provide the customer with a written notice for the duration of the CHP contract, updated as necessary, setting out how to identify those supplies of electricity that are or will be:

(a) made under the CHP contract, and

(b) referred to on a climate change levy accounting document (or an invoice) issued in respect of those supplies.

8.Use of CHP LECs by electricity suppliers

8.1 CHP LECs

To take account of the practicalities of distribution the exemption works on an 'equivalent amount' basis. CHP LECs form one part of the audit trail demonstrating that a quantity of electricity supplied to the final consumer 'matches' that generated as QPO electricity.

8.2 Acquisition of GQCHP source electricity

Where you receive GQCHP source electricity the LEC should be transferred with it. This applies not only to 'hard-wire' supplies of qualifying output sold to you direct from the generator, but also where the contract wording or any other circumstances leave no doubt that the electricity originates from a qualifying source.

We generally accept that, where it is impossible to trace the source of a particular 'parcel' of electricity, the possession of CHP LECs sufficient to cover the quantity of electricity acquired determines that the electricity is GQCHP source electricity. However, where supplies of electricity to the holder of CHP LECs can be exclusively and demonstratively traced to a non-CHP source, possession of the CHP LECs will not alter this fact and the electricity cannot be treated as GQCHP source electricity for the purpose of the balancing and averaging calculation.

8.3 Sell and buy back arrangements

Sometimes CHP operators and electricity utilities enter into arrangements for both:

• the sale by the CHP operator to the utility of electricity described as GQCHP source electricity, transferred together with the associated LEC, and
• the purchase by the CHP operator from the utility of non-GQCHP source electricity.

Where such sell and buy back arrangements exist, you will be regarded as acquiring GQCHP source electricity only where all of the following conditions are met:

• an electricity transmission/distribution system exists making the transfer of electricity to and from the CHP station physically possible
• a clear audit trail exists, predominately based on metering, invoices and contracts (although where the quantities of electricity supplied in both directions are equal we recognise that, in practice, nothing may move through the meter)
• the arrangement does not have retrospective effect (in this instance it does not seek to change what has already happened in reality), and
• the quantities of GQCHP source electricity supplied do not exceed the station’s export capacity determined by the export metering information supplied on the relevant CHPQA form 'Form F2 - CHP Scheme Description'.

We do not accept that a CHP station exports its electricity to the grid where it has no physical ability to export its electricity at all. Where the station cannot export any of its electricity the operator should notify Ofgem or NIAUR of the fact and adopt the simplified arrangements set out at section 5 of this notice, which remove the need for the operator to obtain and allocate CHP LECs.

Where a CHP station has some export capacity, HMRC accepts it can supply GQCHP source electricity together with the associated LECs up to the limit of that physical capacity. Any remaining CHP LECs should be allocated against the operator’s self supplies or to its direct supplies to electricity consumers.

8.4 Supplies of GQCHP source electricity

For electricity to qualify as GQCHP source electricity, you must:

• generate or acquire sufficient GQCHP source electricity with associated LECs to meet the balancing period requirements
• allocate the electricity to a supply under the terms of a CHP contract, and
• notify Ofgem or NIAUR of the allocation of the LECs, quoting the relevant LEC identifiers.

The holding of a CHP LEC does not in itself provide exemption from CCL. Supplies of GQCHP source electricity must be the subject of a CHP declaration and supplied for consumption within the UK.

8.5 Notification to Ofgem or NIAUR

The transfer and allocation of a CHP LEC is monitored to ensure it is notified only by those entitled to do so. Electricity utilities are therefore required to notify Ofgem/NIAUR on a monthly basis of electricity supplied under the terms of a CHP contract, and of the relevant CHP LEC reference numbers.

Further information on the administration of CHP LECs can be found on the Ofgem and NIAUR websites.

9.Glossary

Your rights and obligations

Your Charter explains what you can expect from us and what we can expect from you. For more information go to hmrc.gov.uk

Do you have any comments or suggestions?

If you have any comments or suggestions to make about this notice, please write to:

HM Revenue & Customs
Environmental Taxes Team
3rd Floor West, Ralli Quays
3 Stanley Street
Salford
M60 9LA

Please note this address is not for general enquiries.

For your general enquiries please phone our Helpline on 0845 010 9000.

Putting things right

If you are unhappy with our service, please let the person dealing with your affairs know what is wrong. We will work as quickly as possible to put things right and settle your complaint. If you are still unhappy, ask for your complaint to be referred to the Complaints Manager.

For more information about our complaints procedures, go to hmrc.gov.uk and under ‘quick links’ select ‘Complaints’.

How we use your information

HM Revenue & Customs is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

• check the accuracy of information
• prevent or detect crime
• protect public funds.

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HM Revenue & Customs unless the law permits us to do so. For more information go to hmrc.gov.uk and look for Data Protection Act within the Search facility.

Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.

Download free viewers for all formats >>