SCHEDULES
SCHEDULE 6 Climate change levy
Part I The levy
Climate change levy
1
1
A tax to be known as climate change levy (“the levy”) shall be charged in accordance with this Schedule.
2
The levy is under the care and management of the Commissioners of Customs and Excise.
Levy charged on taxable supplies
2
1
The levy is charged on taxable supplies.
2
Any supply of a taxable commodity is a taxable supply, subject to the provisions of Part II of this Schedule.
Meaning of “taxable commodity"
3
1
The following are taxable commodities for the purposes of this Schedule, subject to sub-paragraph (2) and to any regulations under sub-paragraph (3)—
a
electricity;
b
any gas in a gaseous state that is of a kind supplied by a gas utility;
c
any petroleum gas, or other gaseous hydrocarbon, in a liquid state;
d
coal and lignite;
e
coke, and semi-coke, of coal or lignite;
f
petroleum coke.
2
The following are not taxable commodities—
a
hydrocarbon oil or road fuel gas within the meaning of the M1Hydrocarbon Oil Duties Act 1979;
3
The Treasury may by regulations provide that a commodity of a description specified in the regulations is, or is not, a taxable commodity for the purposes of this Schedule.