Explanatory note

(This note is not part of the Regulations)

These Regulations make consequential amendments to the rules about how exemptions from climate change levy are claimed and made available following the abolition after 31st March 2006^f1 of the half-rate for supplies of electricity, gas and solid fuels to horticultural producers.

Regulations 2 and 4 suspend^f2 the provisions for such producers certifying to energy suppliers entitlement to the half-rate for supplies physically made after 31st March 2006^f3.

A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.

Annotations

Footnotes

f1: Under a resolution passed by the House of Commons on 28th March 2006 and having statutory effect under section 1 of the Provisional Collection of Taxes Act 1968 (c. 2).
f2: Pending their future revocation.
f3: Regulation 3 does similar for producers of electricity who supply it to horticultural producers, but without benefiting from the exemption for supplies for electricity production under the Finance Act 2000 (c. 17) Schedule 6 paragraph 14(1).