OT15760 - PRT: tariff and disposal receipts - qualifying tariff receipts referable to different periods - example 1
Example 1: Calculation of TRA: Straddling Tariff Receipts
In chargeable period 1 (CP1) a participator receives 拢26m in respect of anticipated throughput. Receipts are allocated by reference to 2.6m metric tonnes of expected qualifying oil.
| Period | Anticipated throughput (tonnes) | Receipt allocated |
| 听 | 听 | 听 |
| CP1 | 100,000 | 拢1尘 |
| CP2 | 1,000,000 | 拢10尘 |
| CP3 | 1,500,000 | 拢15尘 |
TRA is calculated as follows:
| CP1 | 拢1尘 x (250,000/100,000)听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听听 | (deemed tariff receipt - as unity is exceeded) | 拢1.0尘 |
| 听 | 听 | 听 | 听 |
| CP2 | 拢10尘 x (250,000/1,000,000) | 听 | 拢2.5尘 |
| CP3 | 拢15尘 x (250,000/1,500,000) | 听 | 拢2.5尘 |
| Total | 听 | 听 | 拢6.0尘 |
听
听
听
| The amounts for inclusion in the assessment for CP1 are: | 听 |
| 听 | 听 |
| Straddling tariff receipt听 | 拢26m听 |
| TRA听 | 拢6m听 |
| Net chargeable听 | 拢20m听 |
听
听