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

S.I. 2007/2903 · made 8 October 2007

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).

PDFs: Printed copy https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007/pdf/uksi_20072903_en.pdf; Explanatory Memorandum https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007/pdf/uksiem_20072903_en.pdf

## Introductory text

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 Customs make the following Regulations in exercise of the powers conferred by the enactments shown in Schedule 3 to this instrument.

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

Item
Regulation, etc
Extent of amendment
Notes:
(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 2006.
(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.)
(b) In relation to a reduced-rate supply or a supply made on that basis, those at Items 11, 13, 14, 18, 26, 29 to 33, and 35 only apply if the supply is made on or after 1st November 2007.
(c) Those at Items 10, 12, 16 and 17 only apply to a supply that is treated as taking place on or after 1st November 2007.
(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.
(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 heading
Omit “, half-rate”.
9.
Heading to Part 3
Omit “, 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.
42
Omit.
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.
Heading
Omit “, HALF-RATE”.
26.
1
Omit “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.
2A
Omit.
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 2 Instruments 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 2002.

## 2 

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

## 3 

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

## 4 

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

## 5 

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

## Schedule 3 Powers exercised in making these Regulations

Paragraph of Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy)
Nature of paragraph
Amendments, modifications, etc.
19
Exemption: 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).
41
Returns 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.
62
Tax 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
125
Records
Finance Act 2003 (c. 14) sections 192(1) and 192(9).
146
Regulations
Finance Act 2003 (c. 14) section 188(2)(c).
147
Interpretation: 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).
149A
Certification of electricity from fully or partly exempt combined heat and power station
Finance 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 supplies. 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 reliefs. 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.

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Source: https://www.legislation.gov.uk/uksi/2007/2903 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.