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The Climate Change Levy (General) Regulations 2001

S.I. 2001/838 · Made 9 March 2001 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2024.

CLIMATE CHANGE LEVY

Made 9th March 2001

Laid before the House of Commons 12th March 2001

Coming into force 1st April 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30 of and paragraphs 19(1), 19(3), 21, 22, 23(4), 27(7), 27(8), 29(7), 41(1), 41(2), 43(4), 43(5), 44(5), 62, 63(4), 65, 73, 74, 100(2), 100(3), 118, 119, 120, 125, 146(1), 146(4) and 146(7) of Schedule 6 to the Finance Act 2000f1, section 51 of the Finance Act 1997f2, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

2000 c. 17; paragraph 147 of Schedule 6 to the Finance Act 2000 provides that “the Commissioners” means the Commissioners of Customs and Excise in that Schedule.

f2

1997 c. 16.

Contents

  1. Part I: PRELIMINARY
  2. 1Citation and commencement
  3. 2General interpretation
  4. Part II: ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
  5. 3Accounting periods
  6. 4Returns
  7. 5Content of returns
  8. 6Payment
  9. 6AInterpretation of Regulations 6B to 6G
  10. 6BAnnual accounting scheme
  11. 6CAdmission to the scheme
  12. 6DCessation of authorisation
  13. 6ERegulation 6E
  14. 6FRegulation 6F
  15. 6GRegulation 6G
  16. 7Records
  17. 8Regulation 8
  18. 9Regulation 9
  19. 10Bad debts: entitlement to tax credit
  20. 11Other tax credits: entitlement
  21. 12Tax credits: general
  22. 13Regulation 13
  23. 14Regulation 14
  24. 15Regulation 15
  25. 16Bad debts: supplementary provisions
  26. 17Regulation 17
  27. 18Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit
  28. 19Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
  29. 20Regulation 20
  30. 21Regulation 21
  31. 22Regulation 22
  32. 23Regulation 23
  33. 24Regulation 24
  34. 25Regulation 25
  35. 26Corrections to CCL returns
  36. 27Regulation 27
  37. 28Regulation 28
  38. 29Set-off
  39. 30Regulation 30
  40. 31Regulation 31
  41. 32Regulation 32
  42. 33Special rules for excluded, exempt ... ... and reduced-rate supplies
  43. Part III: EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
  44. 34Supplier certificates: basic rules
  45. 35Regulation 35
  46. 36Regulation 36
  47. 37Regulation 37
  48. 38Supplier certificates: accounting for and payment of CCL
  49. 39Special cases
  50. 40Suppliers to producers of commodities
  51. 40ARegulation 40A
  52. 41Non-registrable electricity producers
  53. 42Regulation 42 Repealed
  54. 43Regulation 43
  55. 44Facilities covered by climate change agreements
  56. 45Facilities covered by climate change agreements
  57. Part IV: RENEWABLE SOURCE ELECTRICITY
  58. 46Interpretation of Part IV
  59. 47Generation and certification of renewable source electricity
  60. 48Regulation 48
  61. 49Conditions for exemption from CCL
  62. 50Regulation 50
  63. 51Regulation 51
  64. Part IV(A): Combined heat and power stations
  65. 51AInterpretation of Part IV(A)
  66. 51BCertification of electricity produced in a combined heat and power station
  67. 51CRegulation 51C
  68. 51DRegulation 51D
  69. 51ERegulation 51E
  70. 51FCCL treatment dependent on certification
  71. 51GRegulation 51G
  72. 51HRegulation 51H
  73. 51ISupplies pursuant to CHP declaration contract
  74. 51JRegulation 51J
  75. 51KRegulation 51K
  76. 51LRegulation 51L
  77. 51MRegulation 51M
  78. 51NInput fuels referable to the production of electricity in combined heat and power stations
  79. Part V: ELECTRICITY AND GAS
  80. 52Self-supply of electricity by producer
  81. 53Small-scale users of electricity and gas
  82. 54Special utility schemes
  83. Part VI: DEATH, INCAPACITY, INSOLVENCY, TRANSFERS
  84. 55Individuals: death or incapacity
  85. 56Insolvency
  86. 57Representatives: death, incapacity or insolvency
  87. 58Insolvency: consumers liable to penalty or interest
  88. 59Transfers of going concerns
  89. Part VII: PENALTIES
  90. 60Regulation 60
  91. Part VIII: CONSEQUENTIAL AMENDMENTS
  92. 61Regulation 61
  93. Signature
  94. Schedule 1: CERTIFICATION AND MANNER OF PAYMENT OF CCL DUE IN THE CASE OF EXCLUDED, EXEMPT ...... OR REDUCED-RATE SUPPLIES
  95. 1Basic rules
  96. 2Paragraph 2
  97. 2AParagraph 2A Repealed
  98. 3Paragraph 3
  99. 4Paragraph 4
  100. 5Compulsory updates, corrections and payment of CCL due, exemption from CCL registration
  101. 6Tax credit for recipient and reconciliation for input fuel to combined heat and power stations
  102. 7Paragraph 7
  103. 8Paragraph 8
  104. 9Paragraph 9
  105. 9AParagraph 9A
  106. 9BParagraph 9B
  107. 9CParagraph 9C
  108. 10Paragraph 10
  109. 11Paragraph 11
  110. 12Miscellaneous
  111. 13Paragraph 13
  112. 14Paragraph 14 Repealed
  113. 15Paragraph 15
  114. 16Paragraph 16
  115. Schedule 2: The CHP Relief Condition
  116. 1Introduction
  117. 2CHP LEC and outputs record
  118. 3Paragraph 3
  119. 4Paragraph 4
  120. 5Paragraph 5
  121. 6Paragraph 6
  122. 7Paragraph 7
  123. 8Paragraph 8
  124. 9Reconciliation of outputs
  125. 10Paragraph 10
  126. 11Paragraph 11
  127. 12Monitoring and balancing obligation
  128. 13Interpretation
  129. Schedule 3: FUELS REFERABLE TO THE PRODUCTION OF ELECTRICITY IN A COMBINED HEAT AND POWER STATION
  130. 1Interpretation
  131. 2Calculation of fuels referable to the production of electricity
  132. 3Compulsory review of calculation
  133. 4Paragraph 4
  134. 5Paragraph 5
  135. 6Paragraph 6
  136. 7Paragraph 7
  137. Explanatory note