2009 No. 3338

Climate Change Levy

The Climate Change Levy (Solid Fuel) (Revocation) Regulations 2009

Made

Coming into force

The Treasury make these Regulations exercising the power conferred by paragraph 3(3) of Schedule 6 to the Finance Act 20001.

A draft of this instrument was laid before Parliament and approved by a resolution of the House of Commons, in accordance with paragraph 146(3) of that Schedule.

1

These Regulations may be cited as the Climate Change Levy (Solid Fuel) (Revocation) Regulations 2009 and come into force on 1st January 2010.

2

The Climate Change Levy (Solid Fuel) Regulations 20012 are revoked.

Steve McCabeTony CunninghamTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Regulations)

Supplies of solid fuel3 valued at no more than £15 per tonne4 become subject to climate change levy, starting on 1 January 2010.

Such fuel was previously not subject to the levy because of the Climate Change Levy (Solid Fuel) Regulations 2001 (S.I. 2001/1137), which this instrument revokes.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.