# The Climate Change Levy (Combined Heat and Power Stations) (Amendment) Regulations 2013

Draft 2013, ISBN 9780111533147

These Regulations, which come into force on 1 April 2013, amend the Climate Change Levy (Combined Heat and Power Stations) Regulations 2005 (SI 2005/1714).

Made under: Finance Act 2000 (Schedule 6 paragraph 16)

PDFs: Printed copy https://openlegislation.uk/draft-climate-change-levy-combined-heat-and-power-stations-amendment-regulations-2013/pdf/ukdsi_9780111533147_en.pdf; Explanatory Memorandum https://openlegislation.uk/draft-climate-change-levy-combined-heat-and-power-stations-amendment-regulations-2013/pdf/ukdsiem_9780111533147_en.pdf

## Introductory text

Draft Regulations laid before Parliament under paragraph 146(3) of Schedule 6 to the Finance Act 2000, for approval by resolution of the House of Commons.
Climate Change Levy
Made ****
Coming into force 1st April 2013
The Treasury, in exercise of the powers conferred by paragraph 16(2) and (3) of Schedule 6 to the Finance Act 2000, make the following Regulations, a draft of which has, in accordance with paragraph 146(3) of that Schedule, been laid before Parliament and approved by a resolution of the House of Commons:

## 1 

These Regulations may be cited as the Climate Change Levy (Combined Heat and Power Stations) (Amendment) Regulations 2013 and come into force on 1st April 2013.

## 2 

The Climate Change Levy (Combined Heat and Power Stations) Regulations 2005 are amended as follows.

## 3 

(1) Renumber regulation 4 (supplies from partly exempt combined heat and power stations: exemptions for outputs) as regulation 4(1).
(2) Insert as regulation 4(2) and (3)—
“(2) For the purpose of establishing whether that limit is exceeded—
(a) any supplies made by a station—
(i) to a utility; or
(ii) for domestic or charity use (in either case such use has the respective meaning given in paragraphs 8 and 9 of the Act),
shall be disregarded; but
(b) the electrical equivalent of any mechanical output of a station produced otherwise than for the purpose of electricity generation shall be included.
(3) For the purposes of paragraph 2(b), the electrical equivalent of any mechanical output of a station is derived by multiplying that output by 1.05.”.

## 4 

Omit regulation 7.

## Signature

name
name
Two of the Lords Commissioners of Her Majesty’s Treasury
Date

## Explanatory note

(This note is not part of the Regulations)
These Regulations, which come into force on 1 April 2013, amend the Climate Change Levy (Combined Heat and Power Stations) Regulations 2005 (SI 2005/1714).
Electricity up to a specified, quantitative limit produced in a partly exempt combined heat and power station may be supplied exempt from climate change levy. Regulation 3 provides, for the purposes of calculating that quantitative limit, for supplies to a utility or for a domestic or non-business use of a charity to be disregarded, but requires the electrical equivalent of any mechanical output of the station produced otherwise than for the purpose of generating electricity to be included.
Regulation 4 revokes a transitional provision which is no longer necessary.
A Tax Information and Impact Note covering this instrument was published on 21 March 2012 and is available on the HMRC website at http://www.hmrc.gov.uk/thelibrary/tiins.htm. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/ukdsi/2013/9780111533147 (the official version)
Page: https://openlegislation.uk/draft-climate-change-levy-combined-heat-and-power-stations-amendment-regulations-2013
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.