SCHEDULE 6 Climate change levy
Part IV Payment and rate of levy
Reduced-rate for supplies covered by climate change agreement
F144
(1)
For the purposes of this Schedule, a taxable supply is a reduced-rate supply if—
(a)
the taxable commodity is supplied to a facility specified in a certificate given by the Secretary of State to the Commissioners as a facility which is to be taken as being covered by a climate change agreement for a period specified in the certificate, and
(b)
the supply is made at a time falling in that period.
(2)
F4(2A)
The Secretary of State may—
(a)
give a certificate that includes provision specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply,
(b)
vary a certificate so that it includes provision (or further provision) specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply, or
(c)
vary a certificate so that it ceases to include the provision (or some of the provision) specifying one or more descriptions of taxable commodity as being ineligible for reduced-rate supply.
(2B)
A taxable supply of a taxable commodity to a facility is not a reduced-rate supply if, at the time of the supply, the commodity falls within a description that is specified (by virtue of sub-paragraph (2A)(a) or (b)) in the certificate relating to the facility.
(2C)
The Secretary of State may only include provision in a certificate by virtue of sub-paragraph (2A)(a) or (b)—
(a)
if the Treasury consents in writing to the specification before the specification is made, and
(b)
if, and for as long as, the result is compatible with the common market by virtue of Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of Articles 87 and 88 of the Treaty establishing the European Community (General block exemption Regulation) (O.J. 2008 No. L214/3).
(2D)
In sub-paragraphs (2A) to (2C) “certificate” means such a certificate as is mentioned in sub-paragraph (1)(a).
(3)
The Commissioners may by regulations make provision for giving effect to sub-paragraph (1).
(4)
Regulations under this paragraph may, in particular, include provision for determining whether any taxable commodity is supplied to a facility.
(5)
The provision that may be made by virtue of sub-paragraph (4) includes, in particular, provision for a taxable commodity of any description specified in the regulations to be taken as supplied to a facility only if the commodity is delivered to the facility.