Amendments to Climate Change Regulations
The Climate Change Levy (General) (Amendment) Regulations 2007 (SI 2007 No. 2903) were made on 8th October 2007 and entered into force on 1st November. These Regulations make many amendments to the Climate Change Levy (General) Regulations 2001 (S.I. 2001/838). There are four key groups of amendments:
1. Changes relating to the abolition of climate change levy’s half-rate supplies
2. The integration of reduced-rate supplies into the existing system for administering the levy’s relief’s
3. Abolishment of the requirement under the levy administration system for the energy supplier to receive the certificate claiming levy relief’s before the time of the supply
4. Abolishment of the requirement for certifying authorities to disregard figures received after a prescribed time as part of the levy’s certification process for electricity from renewable sources and combined heat and power stations
Regulation 3 and Schedule 2 revoke spent instruments that made earlier amendments to S.I. 2001/838 and S.I. 2001/7, while Schedule 3 details the powers exercised in making these Regulations, in relation to parts of schedule 6 of the Finance Act 2000 and any subsequent amendments. The following Statutory Instruments are revoked by the new Regulations:
- The Climate Change Levy (General) (Amendment) Regulations 2002
- The Climate Change Levy (General) (Amendment) Regulations 2003
- The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2003
- The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
- The Climate Change Levy (General) (Amendment) Regulations 2006
The new Regulations are supported by two consequential Orders:
- The Finance Act 2006 (Climate Change Levy: Amendments and Transitional Savings in Consequence of Abolition of Half-rate Supplies) (Appointed Day) Order 2007 (SI 2007 No. 2901); and
-The Finance Act 2007 (Climate Change Levy: Reduced-rate Supplies etc) (Appointed Day) Order 2007 (SI 2007 No. 2902)
The full text of the Regulations can be accessed from http://www.opsi.gov.uk/si/si2007/20072903.htm
Source: www.opsi.gov.uk (accessed 02/11/07)