Search Legislation

The Climate Change Levy (General) (Amendment) Regulations 2011

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Statutory Instruments

2011 No. 684

Climate Change Levy

The Climate Change Levy (General) (Amendment) Regulations 2011

Made

2nd March 2011

Laid before the House of Commons

9th March 2011

Coming into force

1st April 2011

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 22, 44(3), 44(4) and 146(4) of Schedule 6 to the Finance Act 2000(1):

Citation, commencement and effect

1.  These Regulations may be cited as the Climate Change Levy (General) (Amendment) Regulations 2011 and come into force on 1st April 2011.

2.  The amendment made by regulation 5 does not affect any liability to a penalty incurred before the coming into force of these Regulations.

Amendments to the Climate Change Levy (General) Regulations 2001

3.  The Climate Change Levy (General) Regulations 2001(2) are amended as follows.

4.  For regulation 37(5), substitute—

(5) A recipient who delivers a supplier certificate to a supplier must deliver to the Commissioners within 30 days of doing so any supporting analysis document..

5.  In regulation 60(1)(h), omit “14(1), 14(2),”.

6.  In Schedule 1—

(a)in the formula in paragraph 2, for “0.8R” substitute “0.65R”;

(b)in paragraph 2, for “0.8R = 80%” substitute “0.65R = 65%”;

(c)in paragraph 12, after sub-paragraph (1) insert—

(1A) The recipient must deliver to the supplier a further certificate updating the information in the original supplier certificate where the recipient’s entitlement to claim relief is affected by any change to the CCL relief formula.

(1B) The further certificate referred to in sub-paragraph (1A) must be delivered to the supplier no later than the date on which the recipient’s first annual review following the change in the CCL relief formula must be completed.

(1C) For the purpose of sub-paragraph (1B), “annual review” means the review required by paragraph 5(1) in relation to the original supplier certificate.

(1D) If the recipient is required to deliver a further certificate in accordance with sub-paragraph (1A) and fails to do so within the time limit specified in sub-paragraph (1B), paragraph 101 of the Act shall apply accordingly (civil penalties: incorrect certificates).;

(d)omit paragraph 14.

Mike Eland

Steve Lamey

Two of the Commissioners for Her Majesty’s Revenue and Customs

2nd March 2011

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838, the “General Regulations”).

Regulation 4 removes the requirement for the recipient of excluded, exempt or reduced rate supplies of taxable commodities to provide a copy of the supplier certificate to the Commissioners for Her Majesty’s Revenue and Customs (“HMRC”). The certificate represents that the supply or a quantified part of the supply meets the requirements for the exclusion, exemption or reduced rate claimed.

Regulation 6(d) removes the requirement for a supplier of excluded, exempt or reduced rate supplies to provide a summary of the information contained in the supplier certificate to HMRC. Regulation 5 amends the penalty provisions of the General Regulations in consequence of regulation 6(d), but regulation 2 preserves the position in relation to events taking place before 1st April 2011.

Regulations 6(a) and 6(b) amend the formula used in the case of excluded, exempt or reduced-rate supplies to calculate the percentage of the supply on which climate change levy (“CCL”) is not due. These amendments are made in consequence of the change to the reduced rate of CCL made by section 18 of the Finance Act 2010 (c. 13).

Regulation 6(c) requires a recipient of excluded, exempt or reduced-rate supplies to deliver a fresh supplier certificate to the supplier within a specified time whenever the recipient’s entitlement to claim relief is affected by a change to the CCL relief formula.

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.

(1)

2000 c. 17; paragraph 44 was substituted by paragraphs 1 and 7 of Schedule 2 to the Finance Act 2007 (c. 11), and amended by sections 117 and 118 of, and paragraphs 2 and 6 of Schedule 59 to, the Finance Act 2009 (c. 10). Regulations made under paragraphs 22 and 44 of Schedule 6 are to be made by the Commissioners; paragraph 147 defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

S. I. 2001/838; relevant amending instruments are S. I. 2003/604, 2005/1716, 2007/2903.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources