The Climate Change Levy (General) Regulations 2001

1. Introductory Text

2. PART I PRELIMINARY

   1. 1. Citation and commencement

   2. 2. General interpretation

3. PART II ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

   1. 3. Accounting periods

   2. 4. Returns

   3. 5. Content of returns

   4. 6. Payment

   5. 6A. Interpretation of Regulations 6B to 6G

   6. 6B. Annual accounting scheme

   7. 6C. Admission to the scheme

   8. 6D. Cessation of authorisation

   9. 6E. (1) The Commissioners may terminate an authorisation in any case...

   10. 6F. (1) The date from which an authorised person ceases to...

   11. 6G. The Commissioners may vary any one of the amounts specified...

   12. 7. Records

   13. 8. A registrable person is obliged to keep the following records—...

   14. 9. (1) A registrable person is required to preserve any record...

   15. 10. Bad debts: entitlement to tax credit

   16. 11. Other tax credits: entitlement

   17. 12. Tax credits: general

   18. 13. A tax credit shall only arise under regulation 10 or...

   19. 14. (1) Subject to paragraph (4), the supplier shall claim any...

   20. 15. (1) Where the Commissioners have cancelled the registration of a...

   21. 16. Bad debts: supplementary provisions

   22. 17. (1) Where a supplier— (a) has received the benefit from...

   23. 18. Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit

   24. 19. Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded

   25. 20. For the purposes of paragraph 64(2) of the Act (defence...

   26. 21. The provisions referred to in regulation 20(a) are that—

   27. 22. The claimant shall, without prior demand, make any repayment to...

   28. 23. The claimant shall keep records of the following matters—

   29. 24. (1) Where a claimant is given notice in accordance with...

   30. 25. (1) The undertakings referred to in regulation 20(b) shall be...

   31. 26. Corrections to CCL returns

   32. 27. (1) A registrable person shall correct any error made by...

   33. 28. (1) This regulation applies by way of an exception to...

   34. 29. Set-off

   35. 30. (1) This regulation applies where— (a) a person is under...

   36. 31. (1) Regulation 29 or 30 shall not require any such...

   37. 32. A reference in regulation 29 or 30 to an amount...

   38. 33. Special rules for excluded, exempt ... , recycling lower-rate supplies and reduced-rate supplies

4. PART III EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

   1. 34. Supplier certificates: basic rules

   2. 35. (1) A taxable supply is to be treated as being...

   3. 36. (1) For the purposes of regulation 45(2) (certain supplies to...

   4. 37. (1) A certificate delivered under regulation 34, 35 or 36...

   5. 38. Supplier certificates: accounting for and payment of CCL

   6. 39. Special cases

   7. 40. Suppliers to producers of commodities

   8. 40A. A quantity of a commodity is not to be the...

   9. 41. Non-registrable electricity producers

   10. 42. . . . . . . . . . ....

   11. 43. (1) A non-registrable electricity producer who delivers a supplier certificate...

   12. 44. Facilities covered by climate change agreements

   13. 45. (1) This regulation applies where a taxable commodity is supplied...

5. PART IV RENEWABLE SOURCE ELECTRICITY

   1. 46. Interpretation of Part IV

   2. 47. Generation and certification of renewable source electricity

   3. 48. (1) A quantity of electricity constitutes “renewable source electricity” for...

   4. 49. Conditions for exemption from CCL

   5. 50. Supplies shall not be regarded as exempt renewable supplies for...

   6. 51. (1) The exemption provided for by paragraph 19(1) of the...

6. PART IV(A) Combined heat and power stations

   1. 51A. Interpretation of Part IV(A)

   2. 51B. Certification of electricity produced in a combined heat and power station

   3. 51C. (1) The relevant Authority must neither certify electricity nor issue...

   4. 51D. (1) If the relevant Authority becomes aware that it has...

   5. 51E. (1) The relevant Authority shall, in carrying out its functions...

   6. 51F. CCL treatment dependent on certification

   7. 51G. (1) Electricity shall not be regarded as QPO electricity for...

   8. 51H. (1) Schedule 2 has effect and, accordingly, the CHP Relief...

   9. 51I. Supplies pursuant to CHP declaration contract

   10. 51J. (1) Any electricity that is the subject of a CHP...

   11. 51K. Supplies shall not be regarded as exempt CHP supplies for...

   12. 51L. The exemption provided for by paragraph 20A(1) of the Act...

   13. 51M. (1) In a case described in paragraph (3), a supply...

   14. 51N. Input fuels referable to the production of electricity in combined heat and power stations

7. PART V ELECTRICITY AND GAS

   1. 52. Self-supply of electricity by producer

   2. 53. Small-scale users of electricity and gas

   3. 54. Special utility schemes

8. PART VI DEATH, INCAPACITY, INSOLVENCY, TRANSFERS

   1. 55. Individuals: death or incapacity

   2. 56. Insolvency

   3. 57. Representatives: death, incapacity or insolvency

   4. 58. Insolvency: consumers liable to penalty or interest

   5. 59. Transfers of going concerns

9. PART VII PENALTIES

   1. 60. (1) A person who fails to comply with a requirement...

10. PART VIII CONSEQUENTIAL AMENDMENTS

    1. 61. In regulation 2(1) of the Distress for Customs and Excise...

11. Signature

12. 1. SCHEDULE 1

       CERTIFICATION AND MANNER OF PAYMENT OF CCL DUE IN THE CASE OF EXCLUDED, EXEMPT ...... OR REDUCED-RATE SUPPLIES

       1. 1. Basic rules

       2. 2. CCL shall not be due on the percentage of the...

       3. 2A. (1) For a supply made after 31st March 2006, the...

       4. 3. (1) Any supplier certificate delivered by the recipient shall represent...

       5. 4. The supplier shall apply the CCL relief percentage to any...

       6. 5. Compulsory updates, corrections and payment of CCL due, exemption from CCL registration

       7. 6. Tax credit for recipient and reconciliation for input fuel to combined heat and power stations

       8. 7. A tax credit shall only arise under paragraph 6 if...

       9. 8. (1) Subject to sub-paragraph (4), the recipient shall claim any...

       10. 9. (1) Where the recipient is not registrable or is exempt...

       11. 9A. Paragraphs 5 to 9 apply subject to the modifications in...

       12. 9B. (1) For the purposes of the following sub-paragraphs, regard a...

       13. 9C. (1) The recipient must review the correctness of the supplier...

       14. 10. If and to the extent that they may be relevant...

       15. 11. No tax credit shall arise under Part II of these...

       16. 12. Miscellaneous

       17. 13. (1) Where a recipient changes supplier, any supplier certificate delivered...

       18. 14. (1) A supplier to whom a supplier certificate is delivered...

       19. 15. A recipient who delivers a supplier certificate shall—

       20. 16. A supplier certificate ceases to be valid for the purposes...

    2. SCHEDULE 2

       The CHP Relief Condition

       1. 1. Introduction

       2. 2. CHP LEC and outputs record

       3. 3. (1) That record must also identify separately, according to the...

       4. 4. That record must also show the quantity of all electricity...

       5. 5. That record must show – (a) when each relevant supply...

       6. 6. That record must be kept for 6 years starting from...

       7. 7. Subject to paragraph 6, that record must be made available...

       8. 8. (1) This paragraph only applies whilst the relevant Authority has...

       9. 9. Reconciliation of outputs

       10. 10. (1) The reconciliation day for a completed calendar year is...

       11. 11. (1) The relevant Authority shall determine whether insufficient or excessive...

       12. 12. Monitoring and balancing obligation

       13. 13. Interpretation

    3. SCHEDULE 3

       FUELS REFERABLE TO THE PRODUCTION OF ELECTRICITY IN A COMBINED HEAT AND POWER STATION

       1. 1. Interpretation

       2. 2. Calculation of fuels referable to the production of electricity

       3. 3. Compulsory review of calculation

       4. 4. (1) That correctness must be reviewed in relation to the...

       5. 5. The review must properly take into account—

       6. 6. If the review determines that the quantities of carbon price...

       7. 7. If the review determines that the quantities of carbon price...

13. Explanatory Note