Billing and Payments

支付适量的增值税（增值税）是任何业务的基础。如果您达到某些标准，您可能有资格获得增值税的降低率。

VAT will normally be charged at the standard rate if the energy you use is solely for business or non-domestic purposes. VAT, which is also applied to Climate Change Levy, will be added to your bill.

通过政府特许权可获得降低的增值税率，以获得电力和天然气的“低使用率”。在适用的情况下，减少将自动应用于您的账单。当前的低使用阈值是：

• Electricity - at or below 33 kWh per day during the bill period
• Gas - at or below 145 kWh per day during the bill period.

if use is wholly or partly for domestic or charitable non-business purposes, that part of the supply qualifies for the reduction. This is known as ‘qualifying use’. You will need to complete a VAT Certificate of Declaration (for each account) advising us of the qualifying use.

Where there is 60% or more qualifying use (either domestic or charitable non-business), the whole of the supply is chargeable at the reduced rate of VAT. Your VAT Certificate of Declaration should, however, reflect your best estimate of the actual percentage of qualifying use. As per HM Revenue and Customs (HMRC) guidelines.

• Find out more in our VAT charges for large businesses explained guide
• Learn about the government’s VAT guidelines

气候变化被广泛认可为今天所有国家面临的最重要的环境挑战。对我们对温室气体浓度浓度的潜在影响，越来越多的科学共识。

CCL is a government initiative introduced in 2001 to encourage businesses to be more energy efficient to reduce greenhouse gas emissions and to help meet the UK’s environmental targets.

The levy is chargeable only on units/kWh used and not on any other part of the bill, e.g. the standing charge. VAT at the standard rate is added to CCL charges.

Separate CCL rates have been set for electricity and gas, and are index-linked, so likely to change on 1 April each year.

CCL Exemption

在某些情况下，企业将全部或部分被排除或免除，从CCL达到其能源供应。

Legislation states:

Where VAT is charged at the reduced rate, the supply is excluded from CCL
如果在标准速率下加入增值税，则通常将加入CCL（加上CCL上的增值税）。

Domestic or charitable non-business use
如果电力或气体供应全部或部分用于国内或慈善非商业用途，则该部分供应符合增值税率降低，因此排除在CCL之外。如果您还没有，您需要提交宣言的增值税证明，以建议我们在此基础上符合资格的百分比。

商业或非国内使用和低使用率
Under a government concession, ‘low usage’ of electricity and gas for business or non-domestic purposes is chargeable at the reduced rate of VAT, see VAT section above, and therefore automatically excluded from CCL (i.e. if the average usage during the bill period is at or below 33 units (kWh) per day of electricity and at or below 145 units (kWh) per day of gas). You don’t need to take any action.

For more information on whether your business qualifies for exemption, please visit theHMRC website.

政府已赋予以下各种供应全部或部分释放CCL。

Supplies that qualify for up to 100% relief:

• Some forms of transport
• Combined Heat & Power (CHP) schemes covered by CHPQA (Combined Heat & Power Quality Assurance certificate)
• 有关您的业务是否有资格获得救济或豁免的更多信息，请访问HMRC网站的访问。

Supplies that qualify for up to 90% CCL relief

Government gives special consideration to energy-intensive industries given their energy usage and their exposure to international competition. Examples include major energy intensive processes such as steel, chemicals and cement, and agricultural sectors such as intensive pig and poultry rearing. These are typically decided by business processes rather than particular sectors and are decided on a case-by-case basis.

You could qualify for up to 90%* relief from the CCL through a Climate Change Agreement (CCA) if you agree to challenging targets for improving energy efficiency or reducing carbon emissions. For more information on CCAs and to see whether your business is eligible, visit the Environment Agency website.

* 90％的救济仅适用于电力供应。燃气用品最多可获得65％的救济。

If you are eligible for relief, send a completed PP11 Supplier Certificate to us:

VAT-CCL Compliance Section
EDF Energy
Freepost
Admail ADM3814
London
WC1V 6AJ

You will also need to send the completed the PP10 paperwork to HM Revenue & Customs (HMRC). Learn about thegovernment's VAT guidelines.

Please note: PP11s cannot be transferred from one supplier to another. You will need to ensure that an updated PP11 is submitted to the new supplier to ensure you continue getting relief.

进一步的信息访问HM Revenue & Customs.