{
  "url": "https://openlegislation.uk/draft-climate-change-levy-fuel-use-and-recycling-processes-amendment-regulations-2026/note",
  "json_url": "https://openlegislation.uk/draft-climate-change-levy-fuel-use-and-recycling-processes-amendment-regulations-2026/note.json",
  "legislation": "ukdsi/2026/9780348278316",
  "legislation_title": "The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-climate-change-levy-fuel-use-and-recycling-processes-amendment-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nClimate change levy is charged on supplies of electricity, gas and solid fuels that are not for domestic or charity use. Supplies for non-fuel use are exempt.\nThese Regulations amend Parts A and B of Schedule 1 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 (S.I. 2005/1715) in order that electricity used in electrolysis for the production of hydrogen, and natural gas used partly as fuel and partly as a source of carbon dioxide in the production of sodium bicarbonate from soda ash, are specified as non-fuel uses.\nA Tax Information and Impact Note covering this instrument will be published on the HMRC website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348278316/note",
    "retrieved_at": "2026-10-30T14:38:13.084545+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}