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CCL relief claim guide

How to claim CCL relief using PP10 and PP11

CCL relief depends on the qualifying use and the paperwork supplied to HMRC and the energy supplier. Match each percentage to the correct commodity, premises and evidence.

Last reviewed 29 September 2026

Key answer

PP10 supports the calculation; PP11 certifies the relief to the supplier

Use form PP10 to calculate and notify HMRC of the relief percentages, then give form PP11 to the supplier so it can apply those percentages. A separate PP11 is required for each taxable commodity. The supplier must receive a valid certificate before it can apply relief to future supplies.

Accountant and business owner reviewing an energy invoice and tax records, relevant to how to claim ccl relief using pp10 and pp11
Tax treatment should be checked against the supply, use and supporting evidence.

PP10 and PP11 do different jobs

PP10 is the supporting analysis. It records how much of each taxable commodity qualifies for exemption or a reduced rate and is submitted to HMRC. PP11 is the supplier certificate. It tells the energy supplier which relief percentage to apply to the relevant commodity and site.

The forms do not create eligibility. First identify the statutory relief—such as a qualifying mineralogical or metallurgical process, non-fuel use, electricity generation or a Climate Change Agreement reduced rate—then map the metered consumption to that use. Domestic and charity non-business exclusions use the VAT certificate route described in HMRC's fuel and power guidance.

The claim sequence

Complete the supporting calculation before sending the supplier certificate. The percentages on PP11 should be traceable to PP10 and to the underlying meter, production or engineering records. If several activities share a meter, separate qualifying from non-qualifying use with a reasonable method.

Send PP10 to HMRC at the address or channel shown on the current form, and send PP11 to the energy supplier. Keep copies and delivery evidence. Check the next invoice to confirm that the relief percentage, commodity and effective date were applied correctly.

  • Identify the exact relief and eligible facility or activity.
  • Calculate the qualifying percentage on PP10.
  • Send PP10 to HMRC.
  • Prepare a separate PP11 for each taxable commodity and send it to the supplier.
  • Reconcile the first relieved invoice to the certificate.
Finance manager checking business energy VAT paperwork, relevant to how to claim ccl relief using pp10 and pp11
Accurate certificates and invoices help a business support the correct VAT treatment.

Separate commodities, suppliers and sites

Electricity, natural gas, LPG and solid fuel are separate taxable commodities. HMRC requires a separate PP11 for each commodity, even where one supplier invoices more than one. If different suppliers serve a site, each needs the certificate relevant to the commodity it supplies.

Avoid applying one site-wide percentage to every account unless the supporting analysis genuinely covers them. List the account, MPAN, MPRN or other supply reference and retain a schedule where the form cannot hold all identifiers. This reduces the risk of relief being placed on the wrong meter or duplicated.

Review dates and business changes

HMRC says the entitlement should be reviewed at least annually and a PP11 is valid for no more than five years. Review sooner when production, process boundaries, fuel mix, metering or the qualifying activity changes. Submit revised forms when the certified percentage is no longer accurate.

When changing supplier, update the PP10 information sent to HMRC and give a new PP11 to the new supplier. A change of ownership or legal entity can also require new certification; do not assume relief attached to the meter transfers with the premises.

  • Review the analysis at least once every 12 months.
  • Diary the five-year certificate limit.
  • Recalculate after a material operational or metering change.
  • Issue fresh supplier certification after a supplier or ownership change.

Retrospective relief and overpaid CCL

Where qualifying relief existed but no certificate was in place, HMRC Notice CCL1/3 allows PP10 and PP11 to be used retrospectively for up to four years, subject to the conditions and evidence. The supplier may credit the account after accepting the forms; identify the invoices, quantities and periods so the adjustment can be checked.

If a valid PP11 was already operating but the percentage of relief claimed was too low, the direct repayment route can use form CCL200X with supporting evidence. Do not use a direct claim to duplicate an amount already credited by the supplier. Read the current notice and form instructions before filing because the correct route depends on whether a certificate existed and how the levy was accounted for.

Adviser explaining energy tax relief documents at an industrial business, relevant to how to claim ccl relief using pp10 and pp11
Relief claims need evidence that matches the eligible activity and supply.

Records that support the claim

Keep the statutory basis for the relief, completed forms, meter and invoice schedules, calculation workbooks, production or process evidence, supplier acknowledgements and all credit notes. Records should show how the percentage for each commodity and period was reached, not only the final number.

Reconcile relief against invoices periodically. If CCL remains at the main rate, ask the supplier whether the PP11 was accepted, which effective date it recorded and whether the account identifiers matched. Material or technically complex claims should be reviewed by a qualified adviser.

Sources

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Next step

Confirm the relief before completing forms

Use the main CCL guide to check exclusions, process exemptions and reduced rates.

Read the CCL guide