# The Climate Change Levy (General) (Amendment No.2) Regulations 2013

S.I. 2013/1716 · made 10 July 2013

These Regulations amend the Climate Change Levy (General) Regulations 2001 (“the General Regulations”) (S.I. 2001/838).

Made under: Finance Act 2000 (Schedule 6 paragraph 24B, Schedule 6 paragraph 24D)

PDFs: Printed copy https://openlegislation.uk/climate-change-levy-general-amendment-no2-regulations-2013/pdf/uksi_20131716_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/climate-change-levy-general-amendment-no2-regulations-2013/pdf/uksiem_20131716_en.pdf

## Introductory text

This Statutory Instrument has been made in consequence of a defect in S.I. 2013/713 and is being issued free of charge to all known recipients of that Statutory Instrument.
Climate Change Levy
Made 10th July 2013
Laid before the House of Commons 11th July 2013
Coming into force 1st August 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 24B(3) and 24D of Schedule 6 to the Finance Act 2000:

## 1 Citation and commencement

These Regulations may be cited as the Climate Change Levy (General) (Amendment No.2) Regulations 2013 and come into force on 1st August 2013.

## 2 Amendments to the Climate Change Levy (General) Regulations 2001

Amend the Climate Change Levy (General) Regulations 2001 as follows.

## 3 Amendments to the Climate Change Levy (General) Regulations 2001

In Schedule 3 (fuels referable to the production of electricity in a combined heat and power station)—
(a) in paragraph 1—
(i) after “CHP Scheme” omit “and”; and
(ii) after “CHP Total Fuel Input” insert “and “CHP Total Power Output””;
(b) in paragraph 2(2)—
(i) for the formula substitute the following formula—
( TFI− QHO ηh,ref )x( 1− MO TPO )
(ii) after the definition of ηh,ref insert—
“MO is Mechanical Output, which is the amount of power in megawatt-hours (electrical) (MWhe) generated by the station in a given annual operation that is used to drive a mechanical load (such as a pump, fan or compressor) through direct coupling, without the use of electricity.
TPO is the CHP Total Power Output for the station on the current CHPQA certificate relating to the station at the time the quantity of the carbon price support rate commodity is brought onto, or arrives at, the CHPQA site.”;
(c) in paragraph 4(1) and (2), for “and the CHP Qualifying Heat Output” substitute “, the CHP Qualifying Heat Output, the Mechanical Output and the CHP Total Power Output”;
(d) in paragraph 5(b), for “and CHP Qualifying Heat Output” substitute “, CHP Qualifying Heat Output, Mechanical Output and CHP Total Power Output”.

## Signature

Simon Bowles
Edward Troup
Two of the Commissioners for Her Majesty’s Revenue and Customs
10th July 2013

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Climate Change Levy (General) Regulations 2001 (“the General Regulations”) (S.I. 2001/838).
They replace the formula in paragraph 2(2) of Schedule 3 to the General Regulations so that fuels used in a combined heat and power station to produce mechanical outputs of the station are not treated as being referable to the production of electricity and are therefore not subject to the carbon price support rates of climate change levy. They also make consequential amendments to paragraphs 1, 4 and 5 of that Schedule.
A Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2013/1716 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-amendment-no2-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.