Autogenerators

Certification requirement

Climate change levy accounting document

Combined heat and power stations

Deemed supplies

Exempt supplies

Importation

Relief

Place of supply of services

Generally

Renewable source electricity

Coal mine methane no longer renewable source

Exempt supplies

Generally

Reverse charge on supplies by persons outside UK

Generally

Tax point

Valuation

Small-scale users

Special utility schemes

Supplies of

Supply of goods treatment

Time of supply

Unregulated suppliers and utilities