Finance Act 2000 - Schedule 6: Climate Change Levy

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Category: Legislative

Document Type: Regulation

Role: Supporting Legislation

The Climate Change Levy is a UK tax on energy use (electricity, gas, solid fuel, liquefied gases) in the business and public sectors, designed to be broadly revenue neutral by recycling funds through tax reductions and energy efficiency incentives, with provisions for reduced rates for energy-intensive businesses entering voluntary agreements and recent amendments effective April 1, 2019.

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Full text:

                               Status: This is the original version (as it was originally made).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



                                                     2001 No. 7

                              CLIMATE CHANGE LEVY

                     The Climate Change Levy (Registration and
                     Miscellaneous Provisions) Regulations 2001



                            Made      -    - - -                                4th January 2001
                            Laid before the House of
                            Commons       -   - -                    -          5th January 2001
                            Coming into force              -     -             29th January 2001


The Commissioners of Customs and Excise, in exercise of the powers conferred on them by
section 30 of and paragraphs 59, 60, 114, 115(4), 116, 117(1), 146(1), 146(4) and 146(7) of
Schedule 6 to the Finance Act 2000(1), and of all other powers enabling them in that behalf, hereby
make the following Regulations:




                                                           PART I
                                                     PRELIMINARY
   1. These Regulations may be cited as the Climate Change Levy (Registration and Miscellaneous
Provisions) Regulations 2001 and shall come into force on 29th January 2001.


                                                          PART II
                                                    REGISTRATION

Notification of registrability: form, manner, timing, etc
   2.—(1) A person who is required to notify the Commissioners under paragraph 55(1) of the Act
(notification of registrability for climate change levy) must do so on Form CCL 1.
      (2) But a partner so required must do so on Form CCL 1 and Form CCL 2.
   (3) Such notification must contain and provide full information and particulars about every matter
referred to on Form CCL 1 and, in the case of a partner, Form CCL 2 together with such further
details as the Commissioners may require.

Tags: Regulation, Tax, Energy, Industry, Energy Demand, Energy Supply, Energy Efficiency, Renewable Energy, Update, Electricity, Gas, Fuels, Heat, Co Generation, Incentive, Compliance, Policy, Mitigation, Climate Change, Finance, Investment

Sector: Energy;Transport

Original Source