{
  "url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/note",
  "json_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009/note.json",
  "legislation": "uksi/2009/2093",
  "legislation_title": "The Value Added Tax (Emissions Allowances) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-emissions-allowances-order-2009",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nArticle 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.\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": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2093/note",
    "retrieved_at": "2026-10-29T03:07:20.338290+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."
}