Finance Act 2015

Climate change levy U.K.

62 Climate change levy: main rates from 1 April 2016 U.K.

(1) In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount payable by way of levy) for the table substitute—

“TABLE

Taxable commodity supplied	Rate at which levy payable if supply is not a reduced-rate supply
Electricity	£0.00559 per kilowatt hour
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility	£0.00195 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.01251 per kilogram
Any other taxable commodity	£0.01526 per kilogram”

(2) The amendment made by this section has effect in relation to supplies treated as taking place on or after 1 April 2016.

63 Combined heat and power stations U.K.

(1) Schedule 6 to FA 2000 (climate change levy) is amended as follows.

(2) In paragraph 24B (deemed taxable supply: commodities to be used in combined heat and power station)—

(a) in sub-paragraph (2), at the end insert “ to which sub-paragraph (2A) does not apply ”,

(b) after that sub-paragraph insert—

“(2A) This sub-paragraph applies to electricity so far as—

(a) it is included in the CHP Qualifying Power Output of the combined heat and power station's CHPQA scheme, and

(b) either condition A or B is met.

(2B) Condition A is that the producer of the electricity makes no supply of it to another person, but causes it to be consumed in the United Kingdom.

(2C) Condition B is that the electricity is supplied (within the meaning of Part 1 of the Electricity Act 1989 (see section 64 of that Act)) by a person who is an exempt unlicensed electricity supplier.”,

(c) in sub-paragraph (3), after “electricity” insert “ to which sub-paragraph (2A) does not apply ”, and

(d) for sub-paragraph (7) substitute—

“(7) For the purposes of this paragraph—

• “CHP Qualifying Power Output” has the meaning given by section 4 of the Combined Heat and Power Quality Assurance Standard, Issue 5 (November 2013), prepared by the Department of Energy and Climate Change or, if that issue of the Standard has been replaced by another issue, by the current issue of the Standard (taking account, in either case, of any amendment which has been made to the issue);

• “CHPQA scheme”, in relation to a combined heat and power station, means the scheme in relation to which the station's CHPQA certificate was issued;

• “CHPQA site”, in relation to a fully exempt combined heat and power station or a partly exempt combined heat and power station, means the site of the CHPQA scheme.”

(3) In paragraph 24C (initial determination under paragraph 24B(3) superseded by later determination), in sub-paragraph (1)—

(a) in paragraph (a), at the end insert “ to which paragraph 24B(2A) does not apply ”, and

(b) in paragraph (c)(i), after “electricity” insert “ to which paragraph 24B(2A) does not apply ”.

(4) In paragraph 62 (tax credits), in sub-paragraph (1)(bb), after “electricity”, in both places, insert “ to which paragraph 24B(2A) does not apply ”.

(5) The amendments made by this section have effect in relation to carbon price support rate commodities brought onto, or arriving at, a CHPQA site of a combined heat and power station in Great Britain on or after 1 April 2015.