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PART III |
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TIME OF SUPPLY |
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Introduction |
| | 24. This Part of this Schedule applies to determine when a supply of a taxable commodity is treated as taking place.
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Electricity or gas: supply when climate change levy accounting document issued |
| | 25. - (1) This paragraph applies-
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(a) to supplies of electricity, and |
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(b) to supplies of gas where the gas is supplied in a gaseous state and is of a kind supplied by a gas utility. |
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(2) Where this paragraph applies, a supply is treated as taking place each time a climate change levy accounting document in respect of a supply is issued by the person making the supply.
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(3) A supply that is treated as taking place under this paragraph is a supply of the electricity or gas covered by the accounting document.
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(4) Nothing in this paragraph applies to any electricity or gas that is covered by a special utility scheme (see paragraph 28).
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Electricity or gas: duty to issue climate change levy accounting document |
| | 26. - (1) This paragraph applies where on any day-
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(a) electricity, or gas that is in a gaseous state and is of a kind supplied by a gas utility, is actually supplied to a person ("the consumer"), |
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(b) the supply by which the electricity or gas is supplied is a taxable supply, and |
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(c) the person liable to account for the levy on that supply is the person making the supply ("the supplier"). |
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(2) A climate change levy accounting document covering the electricity or gas actually supplied on that day must be issued by the supplier no later than-
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(a) the end of the period of 15 weeks beginning with that day, if on that day the consumer is a small-scale user of the commodity supplied; |
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(b) the end of the period of 6 weeks beginning with that day, if on that day the consumer is not a small-scale user of the commodity supplied. |
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(3) A climate change levy accounting document issued under this paragraph that covers the electricity, or the gas of any kind, actually supplied on any day must also cover any electricity or (as the case may be) any gas of that kind that-
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(a) has been actually supplied by the supplier to the consumer on any earlier day, and |
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(b) has not been covered by a previous climate change levy accounting document. |
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(4) For the purposes of this paragraph-
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(a) an accounting document shall be taken to cover the electricity or gas actually supplied on a day if it covers the electricity or gas actually supplied during a period that includes that day; and |
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(b) an accounting document shall be taken to cover the electricity or gas actually supplied on a day or during a period if it is an accounting document for a quantity of electricity or gas that is a reasonable estimate of the quantity actually supplied. |
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(5) A climate change levy accounting document issued under this paragraph must contain a statement of-
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(a) the quantity of electricity or gas that it covers, |
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(b) the period during which, or during which it is estimated that, that quantity was actually supplied, |
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(c) the supplier's name and address, |
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(d) the customer's name and address, and |
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(e) the reference number used by the supplier for the customer. |
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(6) For the purposes of this paragraph a person is, on any day, a small-scale user of a commodity if the rate at which he is taken to be supplied with that commodity on that day does not exceed the prescribed rate.
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(7) The Commissioners may make provision by regulations as to the rate at which a person is, for the purposes of sub-paragraph (6), taken to be supplied with a commodity on any day.
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(8) Regulations under sub-paragraph (7) may, in particular, include provision for-
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(a) rates to be determined or estimated in accordance with the regulations; |
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(b) rates to be so determined or estimated by reference to the quantity of a commodity actually supplied, or estimated to have been actually supplied, during a period ending with, or at any time before or after, the day in question; |
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(c) cases where a person is supplied with a commodity of any kind by two or more suppliers. |
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(9) Nothing in this paragraph applies to any electricity or gas-
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(a) that is covered by a special utility scheme (see paragraph 28), or |
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(b) that is actually supplied before 1st April 2001. |
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(10) This paragraph applies subject to paragraph 35(5).
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Electricity or gas: actual supply not followed by climate change levy accounting document |
| | 27. - (1) This paragraph applies where on any day-
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(a) electricity, or gas that is in a gaseous state and is of a kind supplied by a gas utility, is actually supplied to a person ("the consumer"), |
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(b) the supply by which the electricity or gas is supplied is a taxable supply, |
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(c) the person liable to account for the levy on that supply is the person making the supply ("the supplier"), and |
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(d) the supplier does not within the period applicable under sub-paragraph (2) of paragraph 26 issue a climate change levy accounting document under that paragraph covering the electricity or gas. |
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(2) Where this paragraph applies, a supply is treated as taking place at the end of that period.
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(3) A supply that is treated as taking place under this paragraph is a supply of all the electricity or (as the case may be) gas of the same kind that-
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(a) has been actually supplied by the supplier to the consumer before the end of that period, and |
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(b) has not been covered by a climate change levy accounting document. |
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(4) Sub-paragraph (4) of paragraph 26 (interpretation of "covered by an accounting document") applies for the purposes of this paragraph as for those of that paragraph.
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(5) Nothing in this paragraph applies to any electricity or gas-
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(a) that is covered by a special utility scheme (see paragraph 28), |
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(b) that is actually supplied before 1st April 2001, or |
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(c) that is treated under paragraph 35(3) as supplied on that day. |
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Electricity or gas: special utility schemes |
| | 28. - (1) For the purposes of this Schedule a "special utility scheme" is a scheme for determining when-
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(a) a supply of electricity, or |
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(b) a supply of gas that is in a gaseous state and is of a kind supplied by a gas utility, |
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is treated as taking place in cases where the electricity or gas is covered by the scheme.
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(2) If in the opinion of the Commissioners it is reasonable to do so, they may in accordance with the provisions of this paragraph prepare a special utility scheme for a utility or for two or more utilities.
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In this paragraph "utility" includes a person who makes supplies on which levy is chargeable by virtue of paragraph 5(2) or 6(2) (partly exempt combined heat and power stations and exempt unlicensed gas suppliers).
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(3) A special utility scheme shall specify the period for which it is to have effect.
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(4) No special utility scheme shall be of any effect in relation to any electricity or gas supplied by a utility unless the utility elects in writing to be bound by it for the specified period.
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(5) If a utility makes such an election-
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(a) the scheme shall have effect for the specified period in relation to such electricity or gas supplied by the utility as is covered by the scheme, and |
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(b) during the specified period the scheme applies to determine when a supply of a taxable commodity is treated as taking place if the commodity is electricity or gas covered by the scheme. |
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(6) A special utility scheme may-
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(a) cover all or any of the electricity or gas supplied by a utility for which the scheme is prepared; |
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(b) provide for paragraph 35 or 36 not to apply, or to apply with modifications, to electricity or gas covered by the scheme. |
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(7) The Commissioners may by regulations make further provision with respect to special utility schemes, including (in particular) provision amending this paragraph.
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Other commodities: general rules for supply by UK residents |
| | 29. - (1) This paragraph applies to supplies that are not of either of the descriptions mentioned in paragraphs (a) and (b) of paragraph 25(1) (electricity and gas in a gaseous state).
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(2) The general rules as to when such supplies are taken to be made are, in cases where the supply is made by a person resident in the United Kingdom, as follows-
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(a) if the commodity is to be removed, the supply takes place at the time of the removal; |
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(b) if the commodity is not to be removed, the supply takes place when the commodity is made available to the person to whom it is supplied; |
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(c) if the commodity (being sent or taken on approval or sale or return or similar terms) is removed before it is known whether a supply will take place, the supply takes place when it becomes certain that the supply has taken place or, if sooner, 12 months after the removal. |
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(3) These general rules are subject to-
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paragraph 30 (earlier invoice), |
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paragraph 31 (later invoice), |
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paragraph 33 (deemed supplies), and |
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paragraph 35 (directions by Commissioners). |
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Other commodities: earlier invoice |
| | 30. - (1) If before the time applicable under paragraph 29(2) the person making the supply-
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(a) issues an invoice in respect of the supply, or |
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(b) receives a payment in respect of it, |
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the supply is treated, to the extent that it is covered by the invoice or payment, as taking place when the invoice is issued or the payment is received.
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(2) Sub-paragraph (1) does not apply where the commodity (being sent or taken on approval or sale or return or similar terms) is removed before it is known whether a supply will take place.
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(3) Sub-paragraph (1) applies subject to any direction under paragraph 34(3).
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Other commodities: later invoice |
| | 31. - (1) If within 14 days after the time applicable under paragraph 29(2) the person making the supply issues an invoice in respect of it, the supply is treated as taking place at the time the invoice is issued.
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(2) This does not apply-
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(a) to the extent that the supply is treated as taking place at the time mentioned in paragraph 30(1) (earlier invoice), or |
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(b) if the person liable to account for any levy charged on the supply has notified the Commissioners in writing that he elects not to avail himself of sub-paragraph (1). |
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(3) The Commissioners may, at the request of a person liable to account for any levy charged on any supplies, direct that sub-paragraph (1) shall apply-
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(a) in relation to those supplies, or |
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(b) in relation to such of those supplies as may be specified in the direction, |
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with the substitution for the period of 14 days of such longer period as may be specified in the direction.
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(4) Sub-paragraphs (1) to (3) apply subject to any direction under paragraph 34.
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