Part IIIU.K. Time of supply

Electricity or gas: duty to issue climate change levy accounting documentU.K.

27(1)This paragraph applies where on any day—U.K.

(a)electricity, or gas that is in a gaseous state and is of a kind supplied by a gas utility, is actually supplied to a person (“the consumer”),

(b)the supply by which the electricity or gas is supplied is a taxable supply, and

(c)the person liable to account for the levy on that supply is the person making the supply (“the supplier”).

(2)A climate change levy accounting document covering the electricity or gas actually supplied on that day must be issued by the supplier no later than—

(a)the end of the period of 15 weeks beginning with that day, if on that day the consumer is a small-scale user of the commodity supplied;

(b)the end of the period of 6 weeks beginning with that day, if on that day the consumer is not a small-scale user of the commodity supplied.

(3)A climate change levy accounting document issued under this paragraph that covers the electricity, or the gas of any kind, actually supplied on any day must also cover any electricity or (as the case may be) any gas of that kind that—

(a)has been actually supplied by the supplier to the consumer on any earlier day, and

(b)has not been covered by a previous climate change levy accounting document.

(4)For the purposes of this paragraph—

(a)an accounting document shall be taken to cover the electricity or gas actually supplied on a day if it covers the electricity or gas actually supplied during a period that includes that day; and

(b)an accounting document shall be taken to cover the electricity or gas actually supplied on a day or during a period if it is an accounting document for a quantity of electricity or gas that is a reasonable estimate of the quantity actually supplied.

(5)A climate change levy accounting document issued under this paragraph must contain a statement of—

(a)the quantity of electricity or gas that it covers,

(b)the period during which, or during which it is estimated that, that quantity was actually supplied,

(c)the supplier’s name and address,

(d)the customer’s name and address, and

(e)the reference number used by the supplier for the customer.

(6)For the purposes of this paragraph a person is, on any day, a small-scale user of a commodity if the rate at which he is taken to be supplied with that commodity on that day does not exceed the prescribed rate.

(7)The Commissioners may make provision by regulations as to the rate at which a person is, for the purposes of sub-paragraph (6), taken to be supplied with a commodity on any day.

(8)Regulations under sub-paragraph (7) may, in particular, include provision for—

(a)rates to be determined or estimated in accordance with the regulations;

(b)rates to be so determined or estimated by reference to the quantity of a commodity actually supplied, or estimated to have been actually supplied, during a period ending with, or at any time before or after, the day in question;

(c)cases where a person is supplied with a commodity of any kind by two or more suppliers.

(9)Nothing in this paragraph applies to any electricity or gas—

(a)that is covered by a special utility scheme (see paragraph 29), or

(b)that is actually supplied before 1st April 2001.

(10)This paragraph applies subject to paragraph 36(5).

SCHEDULES

SCHEDULE 6U.K. Climate change levy

Part IIIU.K. Time of supply

Electricity or gas: duty to issue climate change levy accounting documentU.K.