Paragraph 2 I1

the percentage of the supply on which CCL is not due (the “CCL relief percentage”) which must not be less than 0 per cent. nor more than 100 per cent.

the quantity of the taxable commodity supplied.

In the case of electricity:

1. (a)

   Q includes any of that quantity that falls within the exclusion from CCL provided for by paragraph 9(2)(f)—community heating arrangements;

2. (b)

   Q does not include any of that quantity, apart from as described in (a) above, that falls within the exclusion from CCL provided for by paragraph 8—domestic or charity use;

3. (c)

   F2Q does not include any of that quantity that falls within the exemption from CCL provided for by or under paragraph 16, 19 or 20A – electricity supplied exempt directly or indirectly from combined heat and power stations, or electricity supplied from renewable source.

In all cases, Q does not include any quantity referable to exclusions under paragraph 8 (domestic or charity use) but does include any such quantity referable to the exclusion provided for by paragraphs 8 and 9(2)(f) (community heating arrangements).

the quantity of the taxable commodity referable to the sum of every relevant excluded part (paragraphs 8 and 9(2)(f)—community heating arrangements).

the quantity of the taxable commodity referable to the sum of every exempt part:

1. (a)

   paragraph 11—onward supplies and exports;

2. (b)

   paragraph 12—transport;

3. (ba)

   F3paragraph 12A—mineralogical and metallurgical processes;

4. (d)

   paragraph 13—commodity producers;

5. (e)

   paragraph 14—electricity producers;

6. (f)

   paragraph 15—combined heat and power stations;

7. (g)

   paragraph 18—non-fuel use;

8. (fa)

   F4...

9. (i)

   paragraph 21—regulation 41 of these Regulations (or other relevant regulations made under that paragraph of the Act to avoid double charges to CCL).

0.92 in the case of electricity; 0.77 in the case of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state; and F60.89 in any other case.

the quantity of the taxable commodity referable to the sum of every reduced-rate part (paragraph 44—climate change agreement).