🔆 📖 👤

Statutory Instruments

2013 No. 508

Climate Change Levy

The Climate Change Agreements (Administration) (Miscellaneous Amendments) Regulations 2013

Made

5th March 2013

Laid before the House of Commons

8th March 2013

Coming into force

31st March 2013

The Secretary of State makes the following Regulations in exercise of the powers conferred by paragraphs 52D to 52F and 146 of Schedule 6 to the Finance Act 2000( 1 ).

Citation, commencement and interpretation

1. These Regulations may be cited as the Climate Change Agreements (Administration) (Miscellaneous Amendments) Regulations 2013 and come into force on 31st March 2013.

2. A reference to a numbered regulation is to that regulation in the Climate Change Agreements (Administration) Regulations 2012( 2 ).

Regulation 2

3. —(1) Regulation 2 is amended as follows.

(2) For the definition of “base year” substitute—

“base year” in respect of a target unit which does not include a greenfield facility means a 12 month period agreed between an operator and the administrator, ending prior to the date of an underlying agreement, for which data is supplied by an operator to the administrator prior to the operator entering into the underlying agreement;

“base year” in respect of a target unit which does include a greenfield facility means the 12 month period starting on the date of an underlying agreement; .

(3) In the definition of “emissions”, after “tCO 2 ” insert “equivalent”.

(4) After the definition of “facility”, insert—

“greenfield facility” means a facility which started to carry out the process by virtue of which it is a facility within the meaning of paragraph 50 of Schedule 6 during the 12 month period ending on the date the operator applies for the facility to be covered by an agreement; .

(5) For the definition of “tCO 2 ”, substitute—

“tCO 2 equivalent” means tonnes of carbon dioxide or an amount of methane or nitrous oxide with an equivalent global-warming potential; .

Regulation 12

4. In regulation 12, for “tCO 2 ”, substitute “tCO 2 equivalent”.

Regulation 15

5. —(1) Regulation 15 is amended as follows.

(2) After paragraph (1), insert—

(1A) This paragraph applies in respect of a penalty that may be imposed under paragraph (1)(a), (c) or (d) on—

(a) the operator of a target unit which does not include a greenfield facility; or

(b) the operator of a target unit which includes a greenfield facility, if the penalty notice is served at any time after the expiry of the 12 month period starting on the date of an underlying agreement. .

(3) At the beginning of paragraph (2), insert “If paragraph (1A) applies,”.

(4) After paragraph (2), insert—

(2A) This paragraph applies in respect of a penalty which may be imposed under paragraph (1)(a), (c) or (d) on the operator of a target unit which includes a greenfield facility, if the penalty notice is served at any time during the 12 month period starting on the date of an underlying agreement.

(2B) If paragraph (2A) applies, the amount of the financial penalty that may be imposed under paragraph (1)(a), (c) or (d) is the greater of—

(a) £250; or

(b) .

(2C) In paragraph (2B)—

(a) A represents the administrator’s reasonable estimation of the amount of levy that would be payable on supplies of taxable commodities to the target unit during a 12 month period starting on the date of the underlying agreement if the supplies were not reduced rate supplies; and

(b) B represents the administrator’s reasonable estimation of the amount of levy that would be payable on supplies of taxable commodities to the target unit during a 12 month period starting on the date of the underlying agreement if the supplies were reduced rate supplies. .

(5) In paragraph (3)(b), for “tCO 2 ”, substitute “tCO 2 equivalent”.

Gregory Barker

Minister of State

Department of Energy and Climate Change

5th March 2013

( 1 )

2000 c.17 ; paragraphs 52A to 52F were inserted by paragraph 9 of Schedule 31 to the Finance Act 2012 (c.14) , which also amended paragraphs 44, 45, 45B, 47, 48 and 49 of that Schedule.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Climate Change Agreements (Administration) (Miscellaneous Amendments) Regulations 2013 (2013/508)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.