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SCHEDULE 6
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CLIMATE CHANGE LEVY |
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PART I |
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THE LEVY |
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Climate change levy |
| | 1. - (1) A tax to be known as climate change levy ("the levy") shall be charged in accordance with this Schedule.
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(2) The levy is under the care and management of the Commissioners of Customs and Excise.
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Levy charged on taxable supplies |
| | 2. - (1) The levy is charged on taxable supplies.
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(2) Any supply of a taxable commodity is a taxable supply, subject to the provisions of Part II of this Schedule.
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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)-
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(b) any gas in a gaseous state that is of a kind supplied by a gas utility; |
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(c) any petroleum gas, or other gaseous hydrocarbon, in a liquid state; |
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(e) coke, and semi-coke, of coal or lignite; |
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(2) The following are not taxable commodities-
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(a) hydrocarbon oil or road fuel gas within the meaning of the Hydrocarbon Oil Duties Act 1979; |
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(b) waste within the meaning of Part II of the Environmental Protection Act 1990 or the meaning given by Article 2(2) of the Waste and Contaminated Land (Northern Ireland) Order 1997. |
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(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.
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