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The Climate Change Levy (Combined Heat and Power Stations) Prescribed Conditions and Efficiency Percentages (Amendment) Regulations 2003

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Draft Legislation:

This is a draft item of legislation and has not yet been made as a UK Statutory Instrument.

Explanatory Note

(This note is not part of the Regulations)

Electricity up to a specified, quantitative limit produced in a partly exempt combined heat and power station may be supplied exempt from climate change levy. These Regulations, which come into force on 1 April 2003, omit regulations 5(3) and 5(4) of the Climate Change Levy (Combined Heat and Power Stations) Prescribed Conditions and Efficiency Percentages Regulations 2001 (S.I. 2001/1140). These omissions mean that for the purposes of that limit –

(a)supplies made by the station to a utility or for domestic or non-business charity use are no longer to be disregarded, and

(b)the electrical equivalent of any mechanical output of the station produced otherwise than for the purpose of electricity generation is no longer to be included.

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