Paul,
The link below leads to a small PDF file giving details of the
Extra-statutory Concession.
Regards

Charles Morse
Energy Manager - SHU
Tel 0114 225 4316


http://www.hmce.gov.uk/business/othertaxes/ccl/esc-bs630.pdf

Concession:
This temporary concession allows energy consumers (i.e. recipients) to
recover any entitlement to relief not received for the year 1 April 2001 to
31 March 2002 where:
- entitlement to an exemption, half-rate or reduced-rate existed between 1
April 2001 and 31 March 2002; and
- recipients have failed to provide notification on certificate Form PP11 in
time for their energy supplier(s) to apply the relief from the first day of
their entitlement; and
- recipients hold evidence to demonstrate their relief entitlement, the
quantities of any
unrelieved supplies, and that CCL has been - or would be but for this
concession - accounted for on these supplies.
-This is a specific one-year concession. It allows businesses that failed to
certify for any relief entitlement in the first year of the tax to factor-in
this foregone relief when updating and correcting
their supplier certificates for 2002-2003. The concession will be withdrawn
on1 April 2003.



-----Original Message-----
From: Paul Elliott [mailto:[log in to unmask]]
Sent: 19 September 2002 10:08
To: [log in to unmask]
Subject: Climate Change Levy - Exemptions


Dear All,
    Over the past couple of weeks both myself and my colleague Steve Cowie
at the National Glass Centre have been contacted by consultants stating that
they can offer us a service where we can claim either exemptions for us that
we are not claiming or rebates on backdated unclaimed exemption in relation
to CCL. There are 2 points arising from this;

1.) For Universities, I am only aware that we have exemptions on;
    i.) Domestic Energy Use.
    ii.) Energy consumption below the thresholds.
    iii.) Research for Charity's
    Does anyone know of or have experience of claiming any other applicable
CCL exemptions available to ourselves or an institute such as NGC?

2.) When CCL came into action, the Government stated that unlike VAT,
backdated exemption claims would not be allowed. It would now appear that
there that there has been a change of heart and there is a window open for
anyone who paid CCL (where exemption claims could have been
made) to reclaim it.

    If anyone has anymore knowledge of either of the above, could you please
reply via the network, I hope this may be of use.

Regards
Paul