# The Value Added Tax (Emissions Allowances) Order 2009

S.I. 2009/2093 · made 30 July 2009

This Order, which comes into force on 31st July 2009, amends Schedule 8 to the Value Added Tax Act 1994 (“Schedule 8”). Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the zero rate of VAT and Part 1 contains the Index to those Groups.

Made under: Value Added Tax Act 1994 (Section 30, Section 96)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/pdf/uksi_20092093_en.pdf; Explanatory Memorandum https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/pdf/uksiem_20092093_en.pdf

## Introductory text

Value Added Tax
Made 30th July 2009
Laid before the House of Commons 30th July 2009
Coming into force 31st July 2009
The Treasury make the following Order in exercise of the powers conferred by sections 30(4) and 96(9) of the Value Added Tax Act 1994.

## 1 Citation, commencement and effect

(1) This Order may be cited as the Value Added Tax (Emissions Allowances) Order 2009 and comes into force on 31st July 2009.
(2) This Order has effect in relation to supplies made on or after 31st July 2009.

## 2 Amendment of Schedule 8 to the Value Added Tax Act 1994

Schedule 8 to the Value Added Tax Act 1994 (zero-rating) is amended as follows.

## 3 Amendment of Schedule 8 to the Value Added Tax Act 1994

In Part 1 (index to zero-rated supplies of goods and services) insert at the appropriate place—
“
Emissions allowances
Group 17
”.

## 4 Amendment of Schedule 8 to the Value Added Tax Act 1994

In Part 2 after Group 16 insert—
“GROUP 17—EMISSIONS ALLOWANCES
Item No
1 The supply of an emissions allowance.
NOTES
(1) An “emissions allowance” means—
(a) a Community tradeable emissions allowance,
(b) a unit issued pursuant to the Kyoto Protocol, or
(c) any option relating to any such allowance or unit.
(2) “Community tradeable emissions allowance” has the meaning given in section 16(6) of the Finance Act 2007.
(3) “The Kyoto Protocol” means the Kyoto Protocol to the United Nations Framework Convention on Climate Change signed at Kyoto on 11th December 1997.
(4) “Unit” includes an assigned amount unit, a certified emission reduction, an emission reduction unit and a removal unit.”.

## Signature

Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
30th July 2009

## Explanatory note

(This note is not part of the Order)
This Order, which comes into force on 31st July 2009, amends Schedule 8 to the Value Added Tax Act 1994 (“Schedule 8”). Part 2 of that Schedule contains the Groups of supplies of goods and services that are subject to the zero rate of VAT and Part 1 contains the Index to those Groups.
Article 4 of the Order adds a new Group 17 “Emissions allowances” to Schedule 8. There is one Item, namely: “the supply of an emissions allowance”. This is defined in Notes 1 to 4 to the Group. The effect is that the supply of an emissions allowance is zero rated.
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.

---
Source: https://www.legislation.gov.uk/uksi/2009/2093 (the official version)
Page: https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.