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The Climate Change Levy (General) (Amendment) Regulations 2007

S.I. 2007/2903 · Made 8 October 2007

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

ClimaTe change levy

Made 8th October 2007

Laid before the House of Commons 8th October 2007

Coming into force 1st November 2007

The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred by the enactments shown in Schedule 3 to this instrument.

Annotations to the whole text

Footnotes

f1

Although Schedule 6 paragraph 147 to the Finance Act 2000 (c. 17) provides that in that Schedule “the Commissioners” means those of Customs and Excise, the functions of the latter were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. 3Regulation 3
  4. 4Regulation 4
  5. Signature
  6. Schedule 1Amendments to the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838)
  7. Schedule 2Instruments revoked
  8. 1Paragraph 1
  9. 2Paragraph 2
  10. 3Paragraph 3
  11. 4Paragraph 4
  12. 5Paragraph 5
  13. Schedule 3Powers exercised in making these Regulations
  14. Explanatory note

1

These Regulations may be cited as the Climate Change Levy (General) (Amendment) Regulations 2007 and come into force on 1st November 2007.

2

They amend the Climate Change Levy (General) Regulations 2001f1 as described in Schedule 1.

3

They revoke other, spent Regulations as described in Schedule 2.

4

On 1st January 2008 they cease having effect, but subject to notes (a) to (e) to Schedule 1.

Signature

Mike Hanson

Steve Lamey

Two of the Commissioners for Her Majesty’s Revenue and Customs

8th October 2007

Schedule 1Amendments to the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838)

ItemRegulation, etcExtent of amendment

Notes:

  1. (a)

    The amendments at Items 1 to 9, 11 to 14, 19, 24, 25, 27, 29, 34, and 36 to 38 do not apply in relation to a half-rate supply made before 1st April 2006f1.

    (For “half-rate supply”, see the meaning given by Schedule 6 paragraphs 147 and 43 to the Finance Act 2000 (c. 17) before the amendments made by sections 172(15) and 172(12) of the Finance Act 2006 (c. 25) and S.I. 2007/2901 (C. 113).

    Sections 172(3) to 172(6) of the Finance Act 2006 apply for determining when a supply is to be regarded as made for the purposes of this note.)

  2. (b)

    In relation to a reduced-rate supply or a supply made on that basisf2, those at Items 11, 13, 14, 18, 26, 29 to 33, and 35 only apply if the supply is madef3 on or after 1st November 2007.

  3. (c)

    Those at Items 10, 12, 16 and 17 only apply to a supply that is treated as taking placef4 on or after 1st November 2007.

  4. (d)

    Those at Items 21 to 23 only apply in relation to figures that have not been disregarded before 1st November 2007 under regulation 48(1B) or 51B(3) of S.I. 2001/838.

  5. (e)

    All the amendments described in this Schedule are unaffected by regulation 4.
1.2(1)Omit “, “half-rate part”” and “a half-rate supply or”.
2.5(1)(b)For “, in Schedule 1, paragraphs 5(9G) and 8(1)(b)” substitute “Schedule 1 paragraph 8(1)(b)”.
3.8(c)(ii)Omit “half-rate or”.
4.11(1)(c)

For “neither a half-rate supply nor” substitute “not”.

Omit “half-rate or”.

5.11(1)(d)Omit.
6.11(2)(a)Omit “, (d)”.
7.12(1)Omit “, half-rate”.
8.33, and its headingOmit “, half-rate”.
9.Heading to Part 3Omit “, HALF-RATE”.
10.34(1)

Omit “, before the time of supply,”.

For “has delivered” substitute “delivers”.

11.35(1)For “half-rate” substitute “reduced-rate”.
12.35(1)

Omit “, before the time of supply,”.

For “has delivered” substitute “delivers”.

13.35(2)

For “half-rate” substitute “reduced-rate”.

For “43” substitute “44(1)”.

For “(horticultural producers)” substitute “(reduced-rate for supplies covered by climate change agreements)”.

14.35(3)For “half-rate” substitute “reduced-rate”.
15.35(4) to 35(9)Omit.
16.36(1)

Omit “, before the time of supply,”.

For “has delivered” substitute “delivers”.

17.37(1)Omit “in relation to a supply the time of supply of which is”.
18.38(1)(b)For everything after “taxable commodity” substitute “to which regulation 34, 35 or 36 applies.”.
19.42Omit.
20.47(2)Omit the meanings given for “distribution system” and “transmission system”.
21.48(1B)Omit.
22.51B(3), 51B(4)Omit.
23.51B(8)Omit “(3),”.
24.51H(4)Omit “, half-rate”.
The following amendments are to the heading to and given paragraphs of Schedule 1 to S.I. 2001/838.
25.HeadingOmit “, HALF-RATE”.
26.1Omit “or that otherwise includes a reduced-rate part”.
27.2

Omit “+ 0.5H” from the CCL relief formula.

Omit everything from “0.5H =” to “horticultural producers).”.

28.2AOmit.
29.3(1)For everything from “regulation 35(2)” to “(certain reduced-rates)” substitute “regulation 35(2) or 36(2) (reduced-rates),”.
30.5(7)

After “24(3)” insert “, or paragraph 45A,”.

After “etc” insert “or Reduced-rate supplies: deemed supply”.

31.5(8)After “24(3)” insert “or 45A(2)”.

32.

33.

5(9)

5(9C)(a)

After “40” insert “, 45A(2)(a)”.

After “paragraph 24(3)” insert “or 45A(2)”.

34.5(9G)Omit.
35.5(11)Omit.
36.6(1)(c)

For “neither a half-rate supply nor” substitute “not”.

Omit “half-rate or”.

37.6(1)(d)Omit.
38.9C(6)For “5(9G)” substitute “5(9F)”.

Schedule 2Instruments revoked

Notes:

(a)

This does not affect their respective amendments to S.I. 2001/838 or S.I. 2001/7 (including the operation of the transitional amendments made to S.I. 2001/838 by S.I. 2006/954).

(b)

Item 4 does not affect the transitional provisions in regulation 6 of S.I. 2005/1716 (tax credit claims and corrections to over-estimated relief).

1

The Climate Change Levy (General) (Amendment) Regulations 2002f1.

2

The Climate Change Levy (General) (Amendment) Regulations 2003f1.

3

The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003f1.

4

The Climate Change Levy (Miscellaneous Amendments) Regulations 2005f1 (but see note (b)).

5

The Climate Change Levy (General) (Amendment) Regulations 2006f1.

Schedule 3Powers exercised in making these Regulations

Paragraph of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy)Nature of paragraphAmendments, modifications, etc.
19Exemption: electricity from renewable sources

Finance Act 2002 (c. 23) section 126 and S.I. 2003/2622 (C. 99).

20A

Exemption: electricity produced in combined heat and power stations

Finance Act 2002 (c. 23) section 123 and S.I. 2003/603 (C. 31).
22

Giving effect to exemptions and exclusions

39(1)Time of supply

Finance Act 2007 (c. 11) Schedule 2 paragraphs 6 and 13(2), and S.I. 2007/2902 (C. 114).

41Returns and payment of levy

Finance Act 2003 (c. 14) sections 192(1), 192(2) and 216, and Schedule 43 Part 4(2).

43(4), 43(5)Half-rate supplies

Finance Act 2006 (c. 25) sections 172(8), 172(12) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113).

44(3), 44(4)

Reduced-rate supplies

Finance Act 2007 (c. 11) Schedule 2 paragraphs 7 and 13(2), and S.I. 2007/2902 (C. 114).

53(4)Registration

Finance Act 2003 (c. 14) sections 192(1) and 192(3).

59(1), 59(2)

Correction of the register, etc.
60(1)

Notifications about register, etc.

62Tax credits

Finance Act 2003 (c. 14) sections 192(1) and 192(4).

Finance Act 2006 (c. 25) sections 172(8), 172(13) and 178 and Schedule 26 Part 8(1), and S.I 2007/2901 (C. 113).

114(1), 114(2)

Non-resident taxpayers: appointment of tax representatives

125Records

Finance Act 2003 (c. 14) sections 192(1) and 192(9).

146Regulations

Finance Act 2003 (c. 14) section 188(2)(c).

147Interpretation: general

Finance Act 2003 (c. 14) section 188(2).

Finance Act 2006 (c. 25) sections 172(8), 172(15) and 178 and Schedule 26 Part 8(1), and S.I. 2007/2901 (C. 113).

Finance Act 2007 (c. 11) Schedule 2 paragraph 10 and S.I. 2007/2902 (C. 114).

149ACertification of electricity from fully or partly exempt combined heat and power stationFinance Act 2002 (c. 23) section 124.

Explanatory note

(This note is not part of the Regulations)

Regulation 2 of and Schedule 1 to these Regulations make many amendments to the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838). The amendments can be considered in four groups (which are not mutually exclusive).

The first group reflects the abolition of climate change levy’s half-rate suppliesf1. This group comprises Items 1 to 9, 11, 13 to 15, 19, 24, 25, 27 to 29, 34, and 36 to 38 in Schedule 1.

The second group fully integrates reduced-rate supplies into the existing system for administering the levy’s reliefsf2. This group comprises Items 11, 13, 14, 18, 26, 29 to 33, and 35 in that Schedule.

The third group abolishes the requirement of that system for the energy supplier to receive the certificate claiming levy reliefs before the time of the supply. This group comprises Items 10, 12, 16 and 17 in that Schedule.

The fourth group abolishes the requirement for certifying authorities to disregard figures received after a prescribed time as part of the levy’s certification process for electricity from renewable sources and combined heat and power stations. This group comprises Items 21 to 23 in that Schedule (with Item 20 omitting a spent definition relating to electricity from renewable sources).

Regulation 3 and Schedule 2 revoke spent instruments that made earlier amendments to S.I. 2001/838 and S.I. 2001/7.

A full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.