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Reliefs.
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63.— (1) Without prejudice to any other relief from tax which may apply, and subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from tax shall be granted on any electricity which is shown to the satisfaction of the Commissioners—
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(a) to have been supplied for household use,
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(b) to have been generated from renewable sources,
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(c) to have been produced from environmentally friendly heat and power cogeneration, where such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004,
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(d) to have been used for chemical reduction, or in electrolytic or metallurgical processes,
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(e) to have been used for combined heat and power generation,
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(f) to have been used for the production of electricity or in connection with such production,
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(g) to have been produced on board a boat or other craft.
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(2) (a) For the relief under paragraph(b) of subsection (1), electricity shall be considered to have been generated from renewable sources if it is—
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(i) of solar, wind, wave, tidal or geothermal origin,
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(ii) of hydraulic origin produced in a hydroelectric installation,
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(iii) generated from biomass or from products produced from biomass,
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(iv) generated from fuel cells.
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(3) For the relief under paragraph(c) of subsection (1), a determination as to whether the cogeneration concerned meets the requirements for high-efficiency cogeneration under Council Directive 2004/8/EC, shall be made by a competent authority designated for that purpose by the Minister for Finance.
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(4) (a) The amount of the relief under paragraph (b) of subsection (1) shall be determined by the formula—
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A x P 1 x R 1 + A x P 2 x R 2
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where—
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A is the total units from renewable sources, supplied by the claimant during the payment period,
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P 1 is the percentage of the total units, supplied by the claimant during the payment period, that was subject to tax at the rate for business use,
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P 2 is the percentage of the total units, supplied by the claimant during the payment period, that was subject to tax at the rate for non-business use,
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R 1 is the rate for business use, and
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R 2 is the rate for non-business use.
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(b) The amount of the relief under paragraph (c) of subsection (1) shall be determined by the formula—
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C x P 1 x R 1 + C x P 2 x R 2
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where—
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C is the total units produced from environmentally friendly heat and power cogeneration, supplied by the claimant during the payment period,
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P 1 is the percentage of the total units, supplied by the claimant during the payment period, that was subject to tax at the rate for business use,
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P 2 is the percentage of the total units, supplied by the claimant during the payment period, that was subject to tax at the rate for non-business use,
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R 1 is the rate for business use, and
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R 2 is the rate for non-business use.
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(c) (i) For the purposes of paragraphs (a) and (b), where the total units produced from renewable sources or from environmentally friendly heat and power cogeneration (as the case may be) cannot otherwise be determined, a determination shall be made by reference to the data on the fuel mix in respect of the supplier concerned, as published by the Commission for Energy Regulation.
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(ii) For the purposes of subparagraph (i) the data on the fuel mix shall be that in respect of the most recent year for which the Commission for Energy Regulation has published such data.
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