Part 5

Other taxes

Climate change levy

Climate change levy: invoices incorrectly showing levy due
128
1
In Schedule 6 to the Finance Act 2000 (climate change levy), immediately before paragraph 142 insert—

Invoices incorrectly showing levy due
141A
1
This paragraph applies where—
a
a person issues an invoice showing an amount as levy chargeable on a supply, and
b
no levy is chargeable on the supply, or the amount chargeable is less than the amount shown.
2
The person shall be liable to a penalty unless he satisfies the Commissioners or, on appeal, a tribunal that there is a reasonable excuse for the inclusion in the invoice of the false information.
3
The amount of the penalty is £50 or, if more, the following amount—
a
where no levy is chargeable, the amount shown as chargeable;
b
where an amount of levy is chargeable, the difference between that amount and the amount shown as chargeable.
4
It is irrelevant for the purposes of sub-paragraph (1) whether or not the supply shown on the invoice actually takes place or has taken place.
5
A reference in this paragraph to an invoice is a reference to any kind of invoice (and not just a climate change levy accounting document).
.
2
This section applies only in relation to invoices issued on or after the day on which this Act is passed.