# The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026

S.I. 2026/280 · made 11 March 2026

Climate change levy is charged on supplies of electricity, gas and solid fuels that are not for domestic or charity use. Supplies for non-fuel use are exempt.

Made under: Finance Act 2000 (Schedule 6 paragraph 18)

PDFs: Printed copy https://openlegislation.uk/climate-change-levy-fuel-use-and-recycling-processes-amendment-regulations-2026/pdf/uksi_20260280_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/climate-change-levy-fuel-use-and-recycling-processes-amendment-regulations-2026/pdf/uksiem_20260280_en_001.pdf

## Introductory text

CLIMATE CHANGE LEVY
Made 11th March 2026
Coming into force 12th March 2026
The Treasury make these Regulations in exercise of the powers conferred by paragraph 18(2) and (3) of Schedule 6 to the Finance Act 2000.
In accordance with paragraph 146(3) of Schedule 6 to that Act, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.

## 1 Citation and commencement

(1) These Regulations may be cited as the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026.
(2) These Regulations come into force on the day after the day on which they are made.

## 2 Amendment of the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005

(1) The Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 are amended as follows.
(2) In Schedule 1 (uses otherwise than as fuel)—
(a) In Part A (wholly non-fuel uses), at the end of the list in paragraph 1, after “Advanced chemicals from other more basic chemicals” insert the following entry—
“Hydrogen”;
(b) In Part B (mixed uses), after paragraph 31 insert—
“31A Natural gas as a source of carbon dioxide to produce sodium bicarbonate from soda ash”.

## Signature

Taiwo Owatemi
Stephen Morgan
Two of the Lords Commissioners of His Majesty's Treasury
11th March 2026

## Explanatory note

(This note is not part of the Regulations)
Climate change levy is charged on supplies of electricity, gas and solid fuels that are not for domestic or charity use. Supplies for non-fuel use are exempt.
These Regulations amend Parts A and B of Schedule 1 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 (S.I. 2005/1715) in order that electricity used in electrolysis for the production of hydrogen, and natural gas used partly as fuel and partly as a source of carbon dioxide in the production of sodium bicarbonate from soda ash, are specified as non-fuel uses.
A Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.

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Source: https://www.legislation.gov.uk/uksi/2026/280 (the official version)
Page: https://openlegislation.uk/climate-change-levy-fuel-use-and-recycling-processes-amendment-regulations-2026
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.