SCHEDULES
C1C2SCHEDULE 6 Climate change levy
Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
Part XIV Interpretation
Meaning of “combined heat and power station" etc.
148
1
In this Schedule “combined heat and power station” means a station producing electricity or motive power that is (or may be) operated for purposes including the supply to any premises of—
a
heat produced in association with electricity or motive power, or
b
steam produced from, or air or water heated by, such heat.
2
In this Schedule “fully exempt combined heat and power station” means a combined heat and power station in respect of which there is in force a certificate (a “full-exemption certificate”)—
a
given by the Secretary of State,
b
stating that the station is a fully exempt combined heat and power station for the purposes of the levy, and
c
F1complying (so far as applicable) with any provision made by regulations under sub-paragraph (10).
3
In this Schedule “partly exempt combined heat and power station” means a combined heat and power station in respect of which there is in force a certificate (a “part-exemption certificate”)—
a
given by the Secretary of State,
b
stating that the station is a partly exempt combined heat and power station for the purposes of the levy, and
c
F2complying (so far as applicable) with any provision made by regulations under sub-paragraph (10).
4
The Secretary of State shall give a full-exemption certificate in respect of a combined heat and power station where—
a
an application is made for a certificate under this paragraph in respect of the station, and
b
it appears to him that such conditions as may be prescribed are satisfied in relation to the station.
For this purpose “prescribed” means prescribed by regulations made by the Treasury.
5
The Secretary of State shall give a part-exemption certificate in respect of a combined heat and power station where—
a
an application is made for a certificate under this paragraph in respect of the station, and
b
his decision on the application is to refuse to give a full-exemption certificate.
F36
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
In prescribing conditions under sub-paragraph (4), the Treasury must have regard to the object of securing that a combined heat and power station will only be a fully exempt combined heat and power station for the purposes of this Schedule if it is one in which electricity or motive power is produced concurrently with heat in a manner that makes efficient use of the commodities used in their production.
8
A condition prescribed under sub-paragraph (4) may, in particular, relate to any of the following—
a
a station’s outputs;
b
the commodities used in the production of such outputs;
c
the methods of producing such outputs;
d
the efficiency with which such outputs are produced.
9
For the purposes of sub-paragraph (8), a station’s “outputs” are any electricity or motive power produced in the station and any of the following supplied from the station, namely—
a
heat or steam, or
b
air, or water, that has been heated or cooled.
10
The Secretary of State may by regulations make provision for or about—
a
certificates under this paragraph;
b
applications for such certificates;
c
the information that is to accompany such applications.
11
The provision that may be made by virtue of sub-paragraph (10)(a) includes in particular—
a
provision in respect of the periods for which certificates under this paragraph are to be in force;
b
provision for the (non-retrospective) variation or revocation of such certificates.
Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3