# The Climate Change Levy (General) Regulations 2001, Paragraph 2


CCL shall not be due on the percentage of the supply properly determined in accordance with the following formula (the “CCL relief formula”):
P=(C+M+(r×R))Q×100Notes
Pthe 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.
Qthe quantity of the taxable commodity supplied.
In the case of electricity:
(a)Q includes any of that quantity that falls within the exclusion from CCL provided for by paragraph 9(2)(f)—community heating arrangements;
(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;
(c)Q 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).
Cthe quantity of the taxable commodity referable to the sum of every relevant excluded part (paragraphs 8 and 9(2)(f)—community heating arrangements).
Mthe quantity of the taxable commodity referable to the sum of every exempt part:
(a)paragraph 11—onward supplies and exports;
(b)paragraph 12—transport;
(ba) paragraph 12A—mineralogical and metallurgical processes;
(d)paragraph 13—commodity producers;
(e)paragraph 14—electricity producers;
(f)paragraph 15—combined heat and power stations;
(g)paragraph 18—non-fuel use;
(fa) ...
(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).
r 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 0.89 in any other case.
...
R the quantity of the taxable commodity referable to the sum of every reduced-rate part (paragraph 44—climate change agreement).
...
The paragraph numbers referred to in these notes refer to the relevant paragraphs in Schedule 6 to the Finance Act 2000.

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Source: https://www.legislation.gov.uk/uksi/2001/838/schedule/paragraph/2 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.