{
  "url": "https://openlegislation.uk/draft-climate-change-levy-solid-fuel-revocation-regulations-2009/note",
  "json_url": "https://openlegislation.uk/draft-climate-change-levy-solid-fuel-revocation-regulations-2009/note.json",
  "legislation": "ukdsi/2009/9780111487525",
  "legislation_title": "The Climate Change Levy (Solid Fuel) (Revocation) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/draft-climate-change-levy-solid-fuel-revocation-regulations-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSupplies of solid fuel valued at no more than £15 per tonne become subject to climate change levy, starting on 1 January 2010.\nSuch 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.\nA full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Coal and lignite; coke, and semi-coke, of coal or lignite; petroleum coke – see regulation 2(2) of S.I. 2001/1137."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "On the basis of its open market value – see regulations 2(1)(b) and 2(2) of S.I. 2001/1137."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111487525/note",
    "retrieved_at": "2026-10-30T14:56:32.386191+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."
}