The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendment and Modification) Regulations 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Hydrocarbon Oil Duties (Reliefs for Electricity Generation) Regulations 2005 (S.I. 2005/3320) to update references in those Regulations to the Combined Heat and Power Quality Assurance Standard (“CHPQA”) and to certificates issued under it. These amendments only apply to qualifying oil or qualifying bioblend used to produce outputs of a combined heat and power station in Great Britain.

The purpose of the temporary modifications also made by these Regulations is to update, for the period of from 1st July 2021 to 28th May 2022 (inclusive), the definition of the CHPQA, and of certificates issued under it, to refer to issue 8 of the CHPQA and to related guidance notes. These modifications are made in conjunction with similar modifications made by the Renewable Heat Incentive Scheme (Temporary Modification) Regulations 2021 (S.I. 2021/346) and the Combined Heat and Power Quality Assurance (Temporary Modifications) Regulations 2021 (S.I. 2021/656) and will operate until the same end date.

A Tax Information and Impact Note (TIIN) covering this instrument is available on the Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.