CHPQA Certificates for 2012 for existing CHP schemes. Submission date for Self-Assessment forms (F4)
Background information for certification and submission deadline.
1. CHPQA Certificates for 2011 are valid until 31/12/2011.
2. Entitlement to Climate Change Levy exemption is demonstrated by a Secretary of State (combined heat and power) exemption Certificate.
3. The Secretary of State (combined heat and power) exemption Certificate remains valid from the date of issue, unless varied or revoked, provided the operator maintains its validity by sending a copy of a suitable, current CHPQA Certificate to the Secretary of State annually by 30th June.
4. Completion of HM Revenue and Customs form PP11 (Supplier Certificate) and PP10 (Supporting Analysis) requires data certified under CHPQA. Bear in mind that each form refers to the entire fuel supply for the customer account in question, and not necessarily just to the fuel used by the CHP Scheme. You must review the accuracy of a supplier certificate at least annually and take corrective action where required. The HMRC notice CCL 1/2 Combined Heat and Power Schemes provides guidance on this process.
Advice
1. Self-Assessments to support application for CHPQA Certificates for 2012 must be based on actual operational data up to the end of 2011.
2. Entitlement to CCL exemption will not be affected so long as you send a copy of the new CHPQA Certificate for 2012 to the Secretary of State by 30th June 2012.
3. Please send in your completed Self-Assessments to the CHPQA Administrator as soon as possible, and not later than March 31st 2012, to help ensure that you receive your CHPQA Certificate for 2011 in good time to maintain validity of your Secretary of State (combined heat and power) exemption Certificate.
Imporant Note
If you also have a ‘ROC Eligible' CHPQA Certificate for 2011, this is also only valid until 31/12/2011 and annual certification is required. In order to maintain your eligibility to claim CHP ROCs, you must also submit your annual operating data for 2011 as part of you CHPQA Self-Assessment form which will be validated , resulting in the issue of new ‘ROC Eligible' Certificate for 2012.
