Does your company fall under the government's CCL exemption program?
Is your business consuming energy in any of the following areas?
- Charities
- Sports Clubs
- Care Homes
- Academy Schools
- Glass
- Ceramic
- Concrete
- Tile
- Cement
- Stone Cutting
- Metal Production
- Metal Casting
- Forging
- Pressing
- Brick
- Clay
- Stamping
- Rolling
- Galvanising
- Coating Metals
A full guide to exemptions in mineralogical and metallurgical processes
2. Mineralogical processes
This includes the manufacture of:
toughened or laminated flat glass
coated glass
glass mirrors
multiple-walled insulating units of glass
This includes the manufacture of:
- toughened or laminated flat glass
- coated glass
- glass mirrors
- multiple-walled insulating units of glass
This includes the manufacture of:
- bottles and other containers of glass or crystal
- drinking glasses and other domestic glass or crystal articles
This excludes the:
- reprocessing of post – consumer glass
- bottling of liquids
- retail sale of glassware
This includes the manufacture of glass fibres, including glass wool and non-woven products thereof.
This excludes the manufacture of:
- woven fabrics of glass yarn
- fibre optic cable for data transmission or live transmission of images
This includes the manufacture of:
- laboratory, hygienic or pharmaceutical glassware
- clock or watch glasses, optical glass and optical elements not optically worked
- glassware used in imitation jewellery
- glass insulators and glass insulating fittings
- glass envelopes for lamps
- glass figurines
- glass paving blocks
- glass in rods or tubes
- ballotini and glass beads
- other blown, drawn or moulded glass products
This excludes the manufacture of optical elements optically worked.
This includes the manufacture of:
- refractory mortars, concretes, and so on
- refractory ceramic goods:
- heat-insulating ceramic goods of siliceous fossil meals
- refractory bricks, blocks and tiles, and so on
- retorts, crucibles, muffles, nozzles, tubes, pipes, and so on
- refractory articles containing magnesite, dolomite or chromite
This excludes the mining of refractory clays.
This includes the manufacture of non-refractory ceramic:
- hearth or wall tiles, mosaic cubes, and so on
- flags and paving
This excludes the manufacture of artificial stone (for example, cultured marble).
This includes the manufacture of:
- structural non-refractory clay building materials
- ceramic bricks, roofing tiles, chimney pots, pipes, conduits, and so on
- flooring blocks in baked clay
This excludes the mining of clay and shale.
This includes the manufacture of:
- ceramic tableware and other domestic or toilet articles
- statuettes and other ornamental ceramic articles
This excludes the retail sale of ceramic household and ornamental articles at the place of production
This includes the manufacture of:
- ceramic sanitary fixtures, for example, sinks, baths, bidets, water closet pans, and so on
- other ceramic fixture
This includes the manufacture of electrical insulators and insulating fittings of ceramics.
This includes the manufacture of:
- ceramic and ferrite magnets
- ceramic laboratory, chemical and industrial products
This excludes the manufacture of artificial stone (for example, cultured marble).
This includes the manufacture of:
- ceramic pots, jars and similar articles of a kind used for conveyance or packing of goods
- prepared bodies for use in ceramic manufacture
- calcined minerals for use in ceramic manufacture
- ceramic products not elsewhere classified
This includes the:
- manufacture of clinkers and hydraulic cements, including Portland, aluminous cement, slag cement and superphosphate cements
- grinding and preparation of raw meal kiln feed for cement clinker
This excludes the:
- quarrying, crushing and breaking of limestone
- manufacture of cements used in dentistry
This includes the:
- manufacture of clinkers and hydraulic cements, including Portland, aluminous cement, slag cement and superphosphate cements
- grinding and preparation of raw meal kiln feed for cement clinker
This excludes the:
- quarrying, crushing and breaking of limestone
- manufacture of cements used in dentistry
This includes the manufacture of:
- quicklime, slaked lime and hydraulic lime
- precipitated calcium carbonate
- plasters of calcined gypsum or calcined sulphate
- calcined dolomite
This excludes the:
- quarrying and crushing of limestone, chalk or dolomite up until the point at which the feedstone is prepared for direct kiln input
- mining of:
- gypsum and anhydrite
- chalk and uncalcined dolomite
This includes the manufacture of:
- precast concrete, cement or artificial stone articles for use in construction in tiles, flagstones, bricks, blocks, boards, sheets, panels, pipes, posts, and so on
- prefabricated structural components for building or civil engineering of cement, concrete or artificial stone
This includes the manufacture of plaster articles for use in construction for boards, sheets, panels, and so on.
This includes the manufacture of ready-mix and dry-mix concrete, mortar and screeds.
This includes the manufacture of powdered mortars.
This includes the manufacture of:
- building materials of vegetable substances (wood wool, straw, reeds, rushes) agglomerated with cement, plaster or other mineral binder
- articles of asbestos-cement or cellulose fibre-cement or the like – corrugated sheets, other sheets, panels, tiles, tubes, pipes, reservoirs, troughs, basins, sinks, jars, furniture, window frames, and so on
This includes the manufacture of other articles of concrete, plaster, cement or artificial stone statuary, furniture, bas- and haut-reliefs, vases, flowerpots, and so on.
This includes the:
- cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing, and so on
- manufacture of stone furniture
This excludes quarrying or mining operations, for example, production of rough cut stone, production of millstones, abrasive stones and similar products.
This includes the manufacture of millstones, sharpening or polishing stones and natural or artificial abrasive products on a support, including abrasive products on a soft base (for example, sandpaper).
This includes the manufacture of:
- friction material and unmounted articles thereof with a base of mineral substances or of cellulose
- mineral insulating materials – slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays and similar heat- insulating, sound-insulating or sound-absorbing materials
- articles of diverse mineral substances – worked mica and articles of mica, of peat, of graphite (other than electrical articles), and so on
- articles of asphalt or similar material, eg asphalt-based adhesives, coal tar pitch etc
- roadstone coating (asphalt)
- carbon and graphite fibre and products including electrodes
- artificial corundum
3. Metallurgical processes
This includes the:
- production of iron ore sinter
- preheating and melting of scrap iron or steel
- operation of blast furnaces, steel converters, rolling and finishing mills
- production of pig iron and spiegeleisen in pigs, blocks or other primary forms of production of ferro-alloys
- production of ferrous products by direct reduction of iron and other spongy ferrous products
- production of iron of exceptional purity by electrolysis or other chemical processes
- remelting of scrap ingots of iron or steel
- production of granular iron and iron powder
- production of steel in ingots or other primary forms production of semi-finished products of steel manufacture of hot-rolled and cold-rolled flat-rolled products of steel
- manufacture of hot-rolled bars and rods of steel manufacture of hot-rolled open sections of steel
- manufacture of sheet piling of steel and welded open sections of steel
- manufacture of railway track materials (unassembled rails) of steel
This excludes the:
- mining, benefication and agglomeration of iron ores
- breaking up of end of life goods
This includes the manufacture of:
- seamless tubes and pipes of circular or non-circular cross section and of blanks of circular cross section, for further processing, by hot rolling, hot extrusion or by other hot processes of an intermediate product which can be a bar or a billet obtained by hot rolling or continuous casting
- precision and non-precision seamless tubes and pipes from hot rolled or hot extruded blanks by further processing, by cold-drawing or cold-rolling of tubes and pipes of circular cross section and by cold drawing only for tubes and pipes of non-circular cross section and hollow profiles
- welded tubes and pipes of an external diameter exceeding 406.4mm, cold formed from hot rolled flat products and longitudinally or spirally welded
- welded tubes and pipes of an external diameter of 406.4mm or less of circular cross section by continuous cold or hot forming of hot or cold rolled flat products and longitudinally or spirally welded and of non-circular cross section by hot or cold forming into shape from hot or cold rolled strip longitudinally welded
- welded precision tubes and pipes of an external diameter of 406.4mm or less by hot or cold forming of hot or cold rolled strip and longitudinally welded delivered as welded or further processed, by cold drawing or cold rolling or cold formed into shape for tube and pipe of non-circular cross section
- flat flanges and flanges with forged collars by processing of hot rolled flat products of steel
- butt-welding fittings, such as elbows and reductions, by forging of hot rolled seamless tubes of steel
- threaded and other tube or pipe fittings of steel
This includes the manufacture of:
- steel bars and solid sections of steel by cold drawing, grinding or turning
- coated or uncoated flat rolled steel products in coils or in straight lengths of a width less than 600 mm by cold re-rolling of hot-rolled flat products or of steel rod
- open sections by progressive cold forming on a roll mill or folding on a press of flatrolled products of steel
- cold-formed or cold-folded, ribbed sheets and sandwich panels
- drawn steel wire, by cold drawing of steel wire rod
This excludes the manufacture of derived wire products.
This includes the production:
- and refining of unwrought or wrought precious metals: gold, silver, platinum, and so on, from ore, scrap, residues and concentrates
- of:
- precious metal alloys
- precious metal semi-products
- silver rolled onto base metals
- gold rolled onto base metals or silver
- platinum and platinum group metals rolled onto gold, silver or base metals
This also includes the manufacture of:
- wire of these metals by drawing
- precious metal foil laminates
This excludes the:
- mining of precious metals
- breaking up of end of life goods
- manufacture of precious metal jewellery
This includes the:
- production of aluminium from alumina
- production of aluminium from electrolytic refining of aluminium waste and scrap
- production of aluminium alloys
- semi-manufacturing of aluminium
- manufacture of wire of these metals by drawing
- production of aluminium oxide (alumina)
- production of aluminium wrapping foil
- manufacture of aluminium foil laminates made from aluminium foil as primary component
This excludes the breaking up of end of life goods.
This includes the:
- production of lead, zinc, tin and copper from ores
- production of lead, zinc and tin from electrolytic refining of lead, zinc, tin and copper waste and scrap
- production of lead, zinc, tin and copper alloys
- semi-manufacturing of lead, zinc, tin and copper
- manufacture of wire of these metals by drawing
- production of tin foil
- manufacture of copper fuse wire or strip
This excludes the:
- mining and preparation of ores of lead, zinc, tin and copper
- breaking up of end of life goods
This includes the:
- production of chrome, manganese, nickel, and so on, from ores or oxides
- production of chrome, manganese, nickel, and so on, from electrolytic and aluminothermic refining of chrome, manganese, nickel, and so on, waste and scrap
- production of alloys of chrome, manganese, nickel, and so on
- semi-manufacturing of chrome, manganese, nickel, and so on
- production of mattes of nickel
- manufacture of wire of these metals by drawing
- production of metallised carbon products
This excludes the:
- mining and preparation of ores of chrome, manganese, nickel, and so on
- breaking up of end of life goods
This includes the:
- casting of semi-finished iron and steel products
- casting of grey iron castings
- casting of spheroidal graphite iron castings
- casting of malleable cast-iron products
- manufacture of seamless tubes and pipes of steel by centrifugal casting
- manufacture of tubes, pipes and hollow profiles and of tube or pipe fittings of cast-iron or cast-steel
This excludes the fabrication of finished goods, including any post-production assembly or machining processes.
This includes the casting of:
- semi-finished products of aluminium, magnesium, titanium, zinc, and so on
- light metal castings
This excludes the fabrication of finished goods, including any post-production assembly or machining processes.
This includes the forging, pressing, stamping and roll-forming of metal.
This excludes the fabrication of finished goods, including any post-production assembly or machining processes.
This includes the production of metal powders and the production of metal objects directly from metal powders by heat treatment (sintering) or under pressure.
This includes the:
- hot dipping (galvanising), electroplating and anodising of metals
- heat treatment of metals
- deburring, sandblasting, tumbling and cleaning of metals, when conducted in relation to a metallurgical process
This excludes:
- colouring, engraving of metals
- non-metallic coating of metals – plasticising, enamelling, lacquering, and so on
- hardening, buffing of metals
- activities of farriers
- printing onto metals
- metal coating of plastics
- ‘while-you-wait’ engraving services
- boring, turning, milling, eroding, planing, lapping, broaching, levelling, sawing, grinding, sharpening, polishing, welding, splicing, and so on, of metalwork pieces
- cutting of and writing on metals by means of laser beams
4. Qualifying energy uses
This includes the:
- receipt, quality control and storage of raw materials and other inputs
- handling of intermediary products
- packaging, warehousing and dispatch of finished products
- on site conveyance of delivered materials, intermediary products and finished products
This includes:
- laboratory services
- quality control at all stages of manufacture
- control rooms
- engineering services
- heating and cooling systems
- compression systems
- air and water distribution systems
- waste treatment and abatement
This includes:
- administration
- staff facilities
- medical rooms
- security
- staff training
- design and development
- heating
- inside and outside lighting
5. Discontinued mixed use exemptions
The mixed use exemptions set out were discontinued from 1 April 2014 since they’re metallurgical processes and will therefore qualify for the new metallurgical exemption from that date.
On the Climate Change Levy: relief supporting analysis (PP10) form, the use of taxable commodities associated with these processes should be included in the mineralogical and metallurgical processes box rather than in the mixed uses box:
- coal, coke and natural gas as chemical reductants for ironmaking, for example, in blast furnaces
- coal, coke and natural gas as chemical reductants in the blast furnace production of zinc and other non-ferrous metals
- coal and coke in the recarburising of iron and steel
- coke breeze in a sinter plant to assist in the agglomeration of iron ore and its subsequent chemical reduction in blast furnaces
- coke injected into electric arc furnaces to control the chemistry of the steel and the steelmaking slag
- coke charged to electric arc furnaces to control the oxygen activity of the steel melt
- coke as a carburiser in iron casting
- anthracite as a reductant in the smelting of precious metals
- gas for vacuum reduction in metal powder production and to maintain carbon content in metal during the sintering process
- gas to maintain or increase the carbon content of metals during heat treatment
- natural gas as feedstock in a gas generator supplying a reducing atmosphere for the treatment or annealing of metal products
- commodities in reduction furnaces for the production of lead
- commodities to form reducing atmospheres, for example, in the refining and manipulation of molten copper to control oxygen levels
- commodities in ASARCO (American Smelting and Refining Company) shaft furnaces, the deoxidisation of copper swarf and the annealing of copper and copper alloys to provide a reducing atmosphere