1. Copyright © Corona Energy 2014. All rights reserved. Your invoice explained Available through myGuides Copyright © Corona Energy 2014. All rights reserved. → Click to start → Click to start

2. Copyright © Corona Energy 2014. All rights reserved. Invoice Format The navigational arrows at the bottom of the page will guide you through your invoice from top to bottom. You can also jump to sections by clicking on the Top, Middle or Bottom banners next to the invoice. Helping you understand your bills Turnover Middle Bottom Top 1 1 Sample Customer 1 New Road New Town N1 1DW

3. Copyright © Corona Energy 2014. All rights reserved. Account information 1.Your ref 2.Customer ref 3.Billing period 4.Gas Supplied to Your ref is a custom reference provided by you to help manage your accounts Customer ref is your Corona Energy account number Billing period is the month of consumption Click on the numbers to display further information 4 4 3 3 2 2 1 1 Gas supplied to is the location of the meter Sample Customer 1 New Road New Town N1 1DW 2 2 1 1

4. Copyright © Corona Energy 2014. All rights reserved. Meter information 1.Meter point reference 2.Meter serial number 3.Types of read 4.Correction factor 5.Corrected consumption 6.Calorific value 7.Total kWh Demo Customer 1 New Road New Town N1 1DW 1 1 2 2 3 3 4 4 5 5 6 6 7 7 Click on the numbers to display further information Your meter point reference number is the unique identity number for the physical location of your meter Your meter serial number is the physical identity of the meter itself; this will change if the meter is exchanged or removed from your property Types of read are identified by the following characters: A = Actual Read C = Customer Read R = Automated Read E = Estimated Read X = Replacement Read F = Final reading for a withdrawn meter The correction factor is the correction of the volume from the gas recorded by your meter to standard temperature and pressure conditions The corrected consumption is the metered consumption after the correction factor has been applied The calorific value is the energy value of the gas supplied to your address for the period of the bill The Total kWh is consumption in kWh derived from corrected metered consumption 3 3 2 2 1 1 Sample Customer 1 New Road New Town N1 1DW

5. Copyright © Corona Energy 2014. All rights reserved. Billing information 1.Rate p/kWh 2.Climate Change Levy 3.Daily Charge 4.AMR Charge 5.Total Invoice Charge Want to know more about how these charges are calculated? Click here for detailshere Sample Customer 1 New Road New Town N1 1DW 5 5 4 4 3 3 2 2 1 1 Total invoice charge is the total of all the pricing elements shown on the invoice; consumption, CCL, Daily charge, AMR charges and VAT AMR Charge relates to our automated meter reads service and will only appear on your invoice if you are contracted with our AMR service Daily charge is your contracted rate for non-commodity costs such as transportation, metering and reading costs Climate change levy (CCL) is a government imposed tax to encourage energy efficiency within the business sector Rate p/kWh is the unit rate for your gas consumption in pence per kWh Click on the numbers to display further information 4 4 3 3 2 2 1 1

6. Copyright © Corona Energy 2014. All rights reserved. Calculating your invoice Sample Customer 1 New Road New Town N1 1DW 2 2 4 4 6 6 7 7 8 8 9 9 1 1 6 6 5 5 4 4 3 3 2 2 1 1 How to calculate your invoice: 1. Subtract the previous reading from the present reading: 30795 – 28421 =2374 2. Multiply by the correction factor: 2374 * 1.022640 = 2427.7473 4. Multiply by calorific value: 2427.7473 * 39.2 = 95167.694 6. Multiply by Reading Factor 26435.47 * 1 = 26435.47 7. Multiply by price per kWh & divide by 100 (this is your value in Pounds prior to VAT) 26435.47 * 2.3979 /100 = £633.89 8. Volume associated with CCL to be multiplied by CCL rate & divide by 100 (this is your CCL charge in Pounds prior to VAT) 26435.47 * 0.1880 / 100 = £49.70 9. Add total consumption, CCL total and Daily charge together to get your charges for the period excluding VAT £633.89 + £49.70 + £114.39 + £13.95 = £811.93 10.VAT is then calculated against the combined total to give your final charge 10 3. Multiply by the 2.83 (not applicable if meter is metric) 5. Divide by 3.6 95167.694 / 3.6 = 26435.47

7. Copyright © Corona Energy 2014. All rights reserved. VAT and Climate Change Levy Both VAT (Value Added Tax) and CCL (Climate Change Levy) are applied on behalf of the government to gas supplied in the UK. CCL is currently charged at a rate of 0.1880p/kWh and VAT is applied at the standard rate (20% since January 2011) for all gas used for commercial purposes. VAT – Apply for reduced rate UK businesses need to pay, however some gas consumers - for example charitable businesses and domestic dwellings - attract a reduced rate of VAT (currently 5%): Customers can apply for the reduced rate by self certifying using a VAT Reduced Rate Certificate form, available below The reduced rate may be applied to some or all of their consumption, depending on the usage patterns of the customer. Any reduced rate consumption is automatically exempt from CCL, as CCL only applies to gas used for commercial purposes. All UK businesses need to pay CCL, with the following exceptions: Energy intensive sectors (covered by the Integrated Pollution and Prevention Control Directive ) will receive discounts of up to 80% Horticultural producers using energy for specific growing or sterilisation purposes will receive discounts of 50% Domestic, residential and registered charity users are exempt Good quality combined heat and power (CHP) and renewable generation is exempt (except for large-scale hydro generation) There are also exemptions for some processes that use energy, but not as fuel. → Download → Download CCL - Who needs to pay? What is CCL? The Climate Change Levy is a government tax on energy for business customers. The tax is levied on all business users of energy, including the public sector, at the point of final consumption. The tax aims to reduce energy use to help the UK meet its commitments to reduce greenhouse gas emissions under the Climate Change Convention. If you think you are eligible for a discount, please complete our VAT form: 6 6 5 5 4 4 3 3 2 2 1 1