SCHEDULES

SCHEDULE 6 Climate change levy

Part II Taxable supplies

F1Exemption: mineralogical and metallurgical processes

12A

(1)

A supply of a taxable commodity F2... is exempt from the levy if the commodity is to be used F3... in a mineralogical or metallurgical process.

(2)

“Mineralogical process” F4means a process falling within Division 23 of NACE Rev 2.

(3)

“Metallurgical process” means a process of any of the following descriptions.

(4)

The descriptions are—

(a)

a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;

(b)

a process falling within Group 25.5 of NACE Rev 2;

(c)

a process falling within Class 25.61 of NACE Rev 2 which is—

(i)

plating, anodising etc of metals;

(ii)

heat treatment of metals;

(iii)

deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).

F5(4A)

In this F6paragraph “NACE Rev 2” is as set out in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 (relating to the statistical classification of economic activities).

F7(5)

The Treasury may by regulations amend this paragraph so as to amend the definition of “mineralogical process”.

(6)

The Treasury may by regulations amend sub-paragraph (4) so as to add, remove or modify a description.