# The Climate Change Levy (General) (Amendment) Regulations 2015, Note: Explanatory note


(This note is not part of the Regulations)
Section 63 of the Finance Act 2015 (c.11) amended Schedule 6 to the Finance Act 2000 (c.17) to provide that, with effect from 1st April 2015, the carbon price support rates of climate change levy do not apply to carbon price support rate commodities used to generate electricity that is included in the CHP Qualifying Power Output of a combined heat and power station’s CHPQA scheme and is either self-supplied or supplied by a person who is an exempt unlicensed electricity supplier.
As a consequence of those amendments, these Regulations amend the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838) to provide the formula for calculating the quantity of carbon price support rate commodities used to generate electricity in a combined heat and power station that are subject to the carbon price support rates of climate change levy; and they make other consequential amendments.
The CHPQA Standard referred to in the amendment made by regulation 4(a) is available on the government website at https:/www.gov.uk/combined-heat-power-quality-assurance-programme or can be obtained free of charge from the CHPQA Administrator, The Gemini Building, Fermi Avenue, Didcot, OX11 0QR (Tel: 01235 753004).
A Tax Information and Impact Note (TIIN) covering this instrument was published on 10th December 2014 alongside draft clauses of the Finance Bill 2015 and this instrument and is available on the Government website at https://www.gov.uk/government/collections/tax-information-and-impact-notes- tiins. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2015/947/note (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-amendment-regulations-2015/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.