SCHEDULE 20Climate change levy: exemptions for mineralogical and metallurgical processes etc
PART 1The exemptions
2
“Exemption: mineralogical and metallurgical processes
12A
(1)
A supply of a taxable commodity to a person is exempt from the levy if the commodity is to be used by the person in a mineralogical or metallurgical process.
(2)
“Mineralogical process” has the same meaning as in Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 (which relates to the taxation of energy products and electricity).
(3)
“Metallurgical process” means a process of any of the following descriptions.
(4)
The descriptions are—
(a)
a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;
(b)
a process falling within Group 25.5 of NACE Rev 2;
(c)
a process falling within Class 25.61 of NACE Rev 2 which is—
(i)
plating, anodising etc of metals;
(ii)
heat treatment of metals;
(iii)
deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).
In this sub-paragraph “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).”