From its bills. The rules apply site by site, so check each site on its own.
Metallurgical and mineralogical processes, such as making glass, bricks, ceramics, cement or lime, or smelting, casting and heat-treating metal.
VAT is charged on top of the levy, so if you can't reclaim it, the levy costs you 20% more.
The temporary 0% VAT rate on electricity applies in England, Scotland and Wales only.