SCHEDULES
C1C2SCHEDULE 6 Climate change levy
Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
C1Part II Taxable supplies
Exemption: electricity from renewable sources
19
1
A supply of electricity is exempt from the levy if—
a
the supply is not one that is deemed to be made under paragraph 23(3),
b
the supply is made under a contract that contains a renewable source declaration given by the supplier,
c
prescribed conditions are fulfilled, F4...
d
the supplier, and each other person (if any) who is a generator of any renewable source electricity allocated by the supplier to supplies under the contract, has in a written notice given to the Commissioners agreed that he will fulfil those conditions so far as they may apply to him F3, and
e
the electricity is actually supplied before 1 April 2018.
2
In this paragraph “renewable source declaration” means a declaration that, in each averaging period, the amount of electricity supplied by exempt renewable supplies made by the supplier in the period will not exceed the difference between—
a
the total amount of renewable source electricity that during that period is either acquired or generated by the supplier, and
b
so much of that total amount as is allocated by the supplier otherwise than to exempt renewable supplies made by him in the period.
In this sub-paragraph “averaging period” has the same meaning as in paragraph 20 and “exempt renewable supplies” means supplies made on the basis that they are exempt under this paragraph.
3
For the purposes of this paragraph and paragraph 20, electricity is “renewable source electricity” if—
F2za
it is generated before 1 August 2015,
a
it is generated in a prescribed manner, and
b
prescribed conditions are fulfilled.
A manner of generating electricity may be prescribed by reference to the means by which the electricity is generated or the materials from which it is generated (or both).
4
In prescribing a manner of generating electricity under sub-paragraph (3), the Commissioners must have regard to the object of securing that exemption under this paragraph is only available for supplies of electricity that has a renewable source.
F14A
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5
The conditions that may be prescribed under sub-paragraph (1)(c) include, in particular, conditions in connection with—
a
the giving of effect to renewable source declarations;
b
the supply of information;
c
the inspection of records and, for that purpose, the production of records in legible form and entry into premises;
d
monitoring by the Gas and Electricity Markets Authority, or the Director General of Electricity Supply for Northern Ireland, of the application of provisions of, or made under, this paragraph;
e
the doing of things to or by a person authorised by the Authority or the Director General (as well as to or by the Authority or the Director General);
f
things being done at times or in ways specified by the Authority, the Director General or such an authorised person.
6
A condition prescribed under sub-paragraph (1)(c) may be one that is required to be fulfilled throughout a period, including a period ending after the time when a supply whose exemption turns on the fulfilment of the condition is treated as being made.
7
The conditions that may be prescribed under sub-paragraph (3)(b) include, in particular, conditions in connection with—
a
the generation of the electricity;
b
the materials from which the electricity is generated;
c
any of the matters mentioned in paragraphs (b) to (f) of sub-paragraph (5).
8
Each of—
a
the Gas and Electricity Markets Authority, and
b
the Director General of Electricity Supply for Northern Ireland,
shall supply the Commissioners with such information (whether or not obtained under this paragraph), and otherwise give the Commissioners such co-operation, as the Commissioners may require in connection with the application (whether generally or in relation to any particular case) of any relevant provisions.
9
In sub-paragraph (8) “relevant provisions” means provisions of or made under—
a
this paragraph or paragraph 20, or
b
paragraph 23(3) so far as relating to electricity, or paragraph 23(4).
10
None of—
a
section 57(1) of the M1Electricity Act 1989,
b
section 42(1) of the M2Gas Act 1986, and
c
Article 61(1) of the M3Electricity (Northern Ireland) Order 1992,
(provisions restricting disclosure of information) applies to any disclosure of information made in pursuance of sub-paragraph (8).
Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3