Statutory Instruments
2013 No. 232
Climate Change Levy
The Climate Change Levy (Combined Heat and Power Stations) (Amendment) Regulations 2013
Approved by the House of Commons
Made
6th February 2013
Coming into force
1st April 2013
The Treasury, in exercise of the powers conferred by paragraph 16(2) and (3) of Schedule 6 to the Finance Act 2000( 1 ), make the following Regulations, a draft of which has, in accordance with paragraph 146(3) of that Schedule, been laid before Parliament and approved by a resolution of the House of Commons:
1. These Regulations may be cited as the Climate Change Levy (Combined Heat and Power Stations) (Amendment) Regulations 2013 and come into force on 1st April 2013.
2. The Climate Change Levy (Combined Heat and Power Stations) Regulations 2005( 2 ) are amended as follows.
3. —(1) Renumber regulation 4 (supplies from partly exempt combined heat and power stations: exemptions for outputs) as regulation 4(1).
(2) Insert as regulation 4(2) and (3)—
“ (2) For the purpose of establishing whether that limit is exceeded—
(a) any supplies made by a station—
(i) to a utility; or
(ii) for domestic or charity use (in either case such use has the respective meaning given in paragraphs 8 and 9 of the Act ( 3 ) ),
shall be disregarded; but
(b) the electrical equivalent of any mechanical output of a station produced otherwise than for the purpose of electricity generation shall be included.
(3) For the purposes of paragraph (2)(b), the electrical equivalent of any mechanical output of a station is derived by multiplying that output by 1.05. ” .
4. Omit regulation 7.
Desmond Swayne
Mark Lancaster
Two of the Lords Commissioners of Her Majesty’s Treasury
6th February 2013
Paragraph 9 of Schedule 6 to the Finance Act 2000 was amended by the Finance Act 2001 (c. 9) , sections 99(6) and 110, Schedule 31, Part 2, paragraph 7 and Schedule 33, Part 3, heading (1).