High Efficiency Combined Heat and Power cogeneration (HE CHP)

Identification of quantity of fuel to which relief applies

The Commission for Regulation of Utilities (CRU) issues certificates for ‘high efficiency cogeneration’. These certificates specify the actual quantity of fuel used to generate high efficiency electricity during a specific period. This certified quantity of fuel used is the quantity on which a claim for refund of carbon tax may be made.

Next: Periods claims may cover and timeframe for submission of claims