Explanatory note

These Regulations amend the Fossil Fuel Levy Regulations 1990 (“the Principal Regulations”) (S.I. 1990/266).

They substitute new Schedules 1, 2 and 3 (regulation 10). The main change of substance is that the levy year in respect of which the levy rate and the cost of purchasing certain electricity are normally calculated now starts on 1st October rather than 1st April. The change in the start of the levy year assists the cash flow between the money raised through the imposition of the levy under regulation 3 of the Principal Regulations and the money paid out to public electricity suppliers in England and Wales under regulation 28 of the Principal Regulations.

The other change of substance is that references to “categories of electricity”, which were defined in section 2(2) of the Principal Regulations, have been deleted. This simplifies the information which licensed suppliers are required to furnish to the Director General of Electricity Supply (regulations 3-8 and 11).