EXPLANATORY NOTE
(This note is not part of the Regulations)
Climate change levy is charged on supplies of electricity, gas and solid fuels that are not for domestic or charity use. Supplies for non-fuel use are exempt, as are supplies for fuel use in a prescribed recycling process.5
Exemption for non-fuel uses
Regulation 3 and Schedule 1 specify non-fuel uses, and regulation 3(b) specifies everything else as fuel use6.
Exemption for fuel use in prescribed recycling processes
Regulation 4 and Schedule 2 prescribe the relevant recycling processes.
Regulatory impact assessment
A full regulatory impact assessment has not been produced for this instrument as it has no impact on the costs of business, charities or voluntary bodies.