The Climate Change Levy (General) Regulations 2001

Conditions for exemption from CCL U.K.

49.—(1) Any part of a quantity of electricity that is the subject of a [F1 Renewables LEC] shall be regarded as never having been renewable source electricity capable of being the subject of exempt renewable supplies for the purposes of paragraph 19 of the Act if one or more of the conditions prescribed in paragraphs (2), (3), (4) and (5) are not fulfilled.

(2) The electricity must not be allocated to a supply to a person who—

(a) intends to cause the electricity to be exported from the United Kingdom, and

(b) has no intention to cause it to be brought back into the United Kingdom afterwards.

(3) Should the electricity be allocated to some supply pursuant to some renewable source contract, the supplier must inform the relevant Authority of this fact and of the relevant [F2 Renewables LEC] indentifier.

(4) At any time up to 6 years after the day the electricity is generated—

(a) the person who generated it must provide the relevant Authority on request with readily legible records relating to and detailing—

(i) the generation process,

(ii) the supplies made of that electricity and the relevant recipients,

(iii) [F3 any relevant Renewables LEC (and, if different from the relevant recipient, the identity of any person to whom entitlement to that Renewables LEC is transferred)], and

(iv) any relevant information, particulars or records referred to in regulation 48(3)(a);

and

(b) any supplier of that electricity must provide the relevant Authority on request with readily legible records relating to and detailing—

(i) the supplies he received or made of that electricity,

(ii) the relevant recipients of any supplies he made of that electricity, and

(iii) [F4 any relevant Renewables LEC (and, if different from the relevant recipient, the identity of any person to whom entitlement to that Renewables LEC is transferred)].

(5) The following time limits apply as part of the conditions described in this regulation—

(a) paragraph (3)—the supplier must comply within such reasonable time as the relevant Authority allows for this purpose;

(b) paragraph (4)—the generator and the supplier, as appropriate, must comply within such reasonable time as the relevant Authority allows for this purpose.

Textual Amendments

F1 Words in reg. 49(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 18

F2 Words in reg. 49(3) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 18

F3 Words in reg. 49(4)(a)(iii) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 17

F4 Words in reg. 49(4)(b)(iii) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 17

Commencement Information

I1 Reg. 49 in force at 1.4.2001, see reg. 1