# The Climate Change Levy (Miscellaneous Amendments) Regulations 2005, Note: Explanatory note


(This note is not part of the Regulations)
Amendments
These Regulations amend the existing rules about administering exemptions and other reliefs from climate change levy (CCL).
Regulations 5(g) to 5(k) enable consumers who under-estimate their entitlement to exemptions and other reliefs for a given period to enjoy the benefit of their tax credit earlier. This is because the tax credit no longer has to be assimilated into the consumer’s estimate for the exemptions and other reliefs in the subsequent period.
A business supplied with commodities on a non-taxable basis later determined to be taxable must register for CCL to pay the amount due. Regulation 5(e) makes amendments that enable HM Revenue & Customs to exempt such a business from registration on the basis of a suitable written application and payment of the CCL due. Regulation 2 provides for existing record-keeping requirements to apply to such a business.
The precise amount of exemption for the fuel burned by a combined heat and power station in producing electricity may not be known until the end of a calendar year although the supplier provisionally makes the exemption available during the year. Regulation 5(m) makes amendments that require the station to reconcile separately the actual exemption with the amount made available. The reconciliation is linked to significant days in the station’s assessment cycle, but otherwise operates under rules parallel to those that apply to businesses generally for other exemptions and reliefs.
Certified electricity produced in combined heat and power stations may be supplied exempt from CCL. Regulation 7(2) removes the certification requirements for stations that only supply the electricity directly to the user. The remainder of regulation 7 makes technical changes to the manner in which certification proceeds.
Regulations 4 and 5(b)(ii) make consequential amendments to assimilate the new CCL exemption for recycling processes within existing administrative arrangements.
Elucidation
Regulation 8 only adds words of elucidation to better sign post the basket of provisions relating to eligibility of CCL tax representatives.
Regulatory impact assessment
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.

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Source: https://www.legislation.gov.uk/uksi/2005/1716/note (the official version)
Page: https://openlegislation.uk/climate-change-levy-miscellaneous-amendments-regulations-2005/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.