Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, how many people received an exemption from climate change levy for electricity provided to third parties from certain combined heat and power schemes in (a) 2015-16, (b) 2016-17 and (c) 2017-18.
HMRC does not hold sufficiently detailed information on the beneficiaries of these reliefs to be able to answer these questions. HMRC does not require this level of detail because it would place a disproportionate administrative burden on business.