OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Supplies of solid fuelf1 valued at no more than £15 per tonnef2 become subject to climate change levy, starting on 1 January 2010.

Such fuel was previously not subject to the levy because of the Climate Change Levy (Solid Fuel) Regulations 2001 (S.I. 2001/1137), which this instrument revokes.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

Annotations

Footnotes

f1

Coal and lignite; coke, and semi-coke, of coal or lignite; petroleum coke – see regulation 2(2) of S.I. 2001/1137.

f2

On the basis of its open market value – see regulations 2(1)(b) and 2(2) of S.I. 2001/1137.