# The Climate Change Levy (Use as Fuel) Regulations 2001, Note: Explanatory note


(This note is not part of the Regulations)
A supply of a taxable commodity may be exempt from climate change levy if it is received by a person who does not intend to use the commodity as fuel.
The Treasury may specify by regulations uses of a commodity that are or are not to be taken as being uses as fuel.
The Schedule to these Regulations specifies the non-fuel uses. All other uses are specified as fuel uses.

---
Source: https://www.legislation.gov.uk/ukdsi/2001/0110288106/note (the official version)
Page: https://openlegislation.uk/draft-climate-change-levy-use-as-fuel-regulations-2001/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.