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Finance Act 2015

Summary

1.This section amends Schedule 6 to the Finance Act 2000 so that operators of combined heat and power (CHP) stations do not pay the carbon price support (CPS) rates of climate change levy (CCL) on commodities used to generate good quality electricity consumed on-site. This applies to commodities that are brought onto or arrive at a CHP station on or after 1 April 2015.

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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