| CATERPILLAR (NI) LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        April 2025May 2025June 2025 | 
                            
                                | CATERPILLAR LOGISTICS (UK) LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025March 2025April 2025May 2025June 2025July 2025 | 
                            
                                | CATERPILLAR MARINE POWER UK LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        February 2025June 2025July 2025August 2025 | 
                            
                                | CATHELCO LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        February 2025August 2025 | 
                            
                                | CBRE MANAGED SERVICES LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CDR TECHNICAL SERVICES LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | CELSA STEEL (UK) LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CENTRELINE AV LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CERTIKIN INTERNATIONAL LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        February 2025March 2025August 2025 | 
                            
                                | CERTUSS (UK) LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CGS DIRECT LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        February 2025April 2025May 2025August 2025 | 
                            
                                | CHANG SHASAHUADIANZI SHANG WU YOU XIAN GONGSI | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CHARLIES STORES LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CHEM RESIST GROUP LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CHESHIRE SPAS & POOLS LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CHROMALOX (UK) LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025 | 
                            
                                | CIBATUM GROUP LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025March 2025April 2025May 2025June 2025 | 
                            
                                | CITY ELECTRICAL FACTORS LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CLARKE ENERGY LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025February 2025March 2025May 2025June 2025July 2025August 2025 | 
                            
                                | CLARKSON PORT SERVICES LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CLASSEQ LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        March 2025May 2025June 2025July 2025August 2025 | 
                            
                                | COFFEE HIT LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | COFFEE OMEGA UK LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | COMMERCIAL BODY FITTINGS LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | COMPANYBLUE LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CONCIERGE U LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CONCURRENT DESIGN LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CONSUMERS ASSOCIATION | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CONTAINEX UK LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CONTENUR (UK) LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CORMAC ENGINEERING LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | COSTA LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        February 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | COSTCO WHOLESALE UK LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | COTHERM (UK) LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025March 2025June 2025 | 
                            
                                | CPE PRESSURE VESSELS LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CRAIG INTERNATIONAL LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CROSSWATER LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | CROWN INTERNATIONAL BV | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025 | 
                            
                                | CRYSTAL MOUNTAIN PRODUCTS LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CUBICO GROUP LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | CUMMINS LTD. | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025 | 
                            
                                | CVW DISTRIBUTION LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025April 2025June 2025 | 
                            
                                | D-D THE AQUARIUM SOLUTION LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        February 2025May 2025June 2025July 2025 | 
                            
                                | DAIKIN EUROPE NV | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        January 2025February 2025March 2025April 2025May 2025June 2025July 2025August 2025 | 
                            
                                | DASSAULT AVIATION BUSINESS SERVICESUK L TD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | DAVID CHARLES FRANCIS ROBINS | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        March 2025April 2025May 2025June 2025 | 
                            
                                | DEVANEY & CO LIMITED | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        March 2025June 2025August 2025 | 
                            
                                | DEXPRO LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) |  | 
                            
                                | DJO UK LTD | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        March 2025May 2025June 2025August 2025 | 
                            
                                | DONGGUANSHI KEWENKELI DIANZISHANGWUYOUXIANGONGSI | Commodity code: 85 16 10 8085161080 | Electric water heaters and immersion heaters (excl. instantaneous water heaters) | 
                                        February 2025May 2025July 2025 |