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)
C1Part II Taxable supplies
Supplies of electricity
5
1
Levy is chargeable on a supply of electricity if—
a
the supply is made by an electricity utility, and
b
the person to whom the supply is made—
i
is not an electricity utility, or
ii
is the utility itself.
2
Levy is chargeable on a supply made from a combined heat and power station of electricity produced in the station if—
a
the station is a partly exempt combined heat and power station,
b
the supply is not one that is deemed to be made under paragraph 23(3) (self-supply by producer), and
c
the person to whom the supply is made is not an electricity utility.
F42A
Levy is chargeable on a supply of electricity if—
a
the supply is made by an exempt unlicensed electricity supplier who is an auto-generator or who is of a description prescribed by regulations made by the Treasury,
b
the electricity was produced in a generating station owned by the supplier using commodities which were the subject of a deemed supply under paragraph 24A or which would have been the subject of such a supply had the reference in paragraph 24A(1)(a) to Great Britain been a reference to the United Kingdom instead,
c
the supply is not a deemed supply under paragraph 23(3), and
d
the person to whom the supply is made is not an electricity utility.
3
4
Except as provided by sub-paragraphs (1) to (3), levy is not chargeable on a supply of electricity.
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