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Finance Act 2019
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Changes over time for: Cross Heading: Charge to tax
Version Superseded: 10/06/2021
Alternative versions:
- 23/07/2020- Amendment
- 23/07/2020
Point in time - 10/06/2021- Amendment
Status:
Point in time view as at 23/07/2020.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2019, Cross Heading: Charge to tax.
Changes to Legislation
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Charge to taxU.K.
70Charge to carbon emissions taxU.K.
(1)Carbon emissions tax is charged, in relation to a regulated installation, if the amount of reported carbon emissions for a reporting period exceeds the emissions allowance for the period.
(2)The amount of “taxable carbon emissions” in relation to the installation for the reporting period is the amount of the excess.
(3)Carbon emissions tax is charged on taxable carbon emissions at the rate of £16 per tonne of carbon dioxide equivalent.
[F1(4)The Treasury may by regulations provide that carbon emissions tax is not charged in relation to regulated installations of a specified description.]
Textual Amendments
F1S. 70(4) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 3
Commencement Information
I1S. 70 in force at 23.7.2020 for specified purposes, see s. 79(1)(a) (as substituted by Finance Act 2020 (c. 14), Sch. 12 para. 8(2))
71“Reported carbon emissions”U.K.
(1)The amount of “reported carbon emissions” in relation to an installation for a reporting period is the total amount of emissions from the installation, in tonnes of carbon dioxide equivalent, that is stated—
(a)in the emissions determination (or, if there is more than one, the latest emissions determination) for the period, or
(b)if there is no such determination, in the emissions report for the period.
(2)In subsection (1), “emissions determination” means the regulator's estimate of the total amount of emissions from the installation for the period, determined in accordance with—
(a)article 70 of the Monitoring and Reporting Regulation, or
(b)regulation 44 of the Emissions Regulations.
Commencement Information
I2S. 71 in force at 23.7.2020 for specified purposes, see s. 79(1)(a) (as substituted by Finance Act 2020 (c. 14), Sch. 12 para. 8(2))
72“Emissions report” and “reporting period”U.K.
(1)In this Part, “emissions report” means a report of emissions that is submitted to the regulator for the purpose of complying with—
(a)the monitoring and reporting requirements or, in the case of an excluded installation, the monitoring and reporting conditions, or
(b)a requirement of a notice of surrender or of a revocation notice.
(2)“Reporting period”, in relation to a regulated installation, means—
(a)a scheme year, or
(b)such shorter period for which an emissions report for the installation is required by a notice of surrender or a revocation notice.
Commencement Information
I3S. 72 in force at 23.7.2020 for specified purposes, see s. 79(1)(a) (as substituted by Finance Act 2020 (c. 14), Sch. 12 para. 8(2))
73“Emissions allowance”U.K.
[F2(1)] The “emissions allowance”, in relation to an installation for a reporting period, is the amount of emissions, in tonnes of carbon dioxide equivalent, specified by or under, or determined in accordance with, regulations made by the Commissioners under this section.
[F3(2)Regulations under this section—
(a)may have effect in relation to the reporting period during which they are made, and
(b)may make provision by reference to data relating to times before they are made.]
Textual Amendments
F2S. 73(1): s. 73 renumbered as s. 73(1) (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 2(1)
F3S. 73(2) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 2(2)
Commencement Information
I4S. 73 in force at 23.7.2020 for specified purposes, see s. 79(1)(a) (as substituted by Finance Act 2020 (c. 14), Sch. 12 para. 8(2))
74Liability to pay carbon emissions taxU.K.
(1)Carbon emissions tax in relation to an installation is payable by the person who, at the end of the reporting date, holds the permit for the installation.
(2)The “reporting date”, in relation to a reporting period, means the day on which the emissions report for that period is required to be submitted to the regulator under the Emissions Regulations.
Commencement Information
I5S. 74 in force at 23.7.2020 for specified purposes, see s. 79(1)(a) (as substituted by Finance Act 2020 (c. 14), Sch. 12 para. 8(2))
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