SCHEDULES

C1C2SCHEDULE 6 Climate change levy

Annotations:
Modifications etc. (not altering text)
C1

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

C2

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

Levy is chargeable on a supply of electricity that is deemed to be made under F1paragraph 20(6)(a), 20B(6)(a), 23(3) F2, 24 or F343B.

4

Except as provided by sub-paragraphs (1) to (3), levy is not chargeable on a supply of electricity.