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;

b

waste within the meaning of Part II of the M2Environmental Protection Act 1990 or the meaning given by Article 2(2) of the M3Waste and Contaminated Land (Northern Ireland) Order 1997.

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.