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Exemption: supply not for burning in the UK |
| | 11. - (1) A supply of a taxable commodity to which this sub-paragraph applies is exempt from the levy if the person to whom the supply is made has, before the supply is made, notified the supplier-
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(a) that he intends to use the commodity in making supplies of it to any other person, or |
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(b) that he intends to cause the commodity to be exported from the United Kingdom and has no intention to cause it to be thereafter brought back into the United Kingdom. |
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(2) Sub-paragraph (1) applies to supplies of a taxable commodity other than-
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(b) any gas in a gaseous state. |
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(3) A supply of electricity, or of gas in a gaseous state, is exempt from the levy if the person to whom the supply is made has, before the supply is made, notified the supplier that-
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(a) he intends to cause the commodity to be exported from the United Kingdom, and |
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(b) has no intention to cause it to be thereafter brought back into the United Kingdom. |
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(4) Regulations under paragraph 21 may, in particular, include provision as to the application of sub-paragraph (3) in cases where a person who is both an exporter and an importer of a commodity intends to be a net exporter of the commodity.
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Exemption: supply used in transport |
| | 12. - (1) A supply of a taxable commodity is exempt from levy if the commodity is to be burned (or, in the case of electricity, consumed)-
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(a) in order to propel a train, |
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(b) in order to propel a non-railway vehicle while it is being used for, or for purposes connected with, transporting passengers, |
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(c) in a railway vehicle, or a non-railway vehicle, while it is being used for, or for purposes connected with, transporting passengers, |
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(d) in a railway vehicle while it is being used for, or for purposes connected with, transporting goods, or |
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(e) in a ship while it is engaged on a journey any part of which is beyond the seaward limit of the territorial sea. |
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Paragraphs (a) to (c) are subject to the exception in sub-paragraph (3).
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(2) In this paragraph-
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"railway vehicle" and "train" have the meaning given by section 83 of the Railways Act 1993; |
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"non-railway vehicle" means- |
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(a) any vehicle other than a railway vehicle, or
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that is designed or adapted to carry not less than 12 passengers. |
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(3) Sub-paragraph (1)(a) to (c) does not apply in relation to the transporting of passengers to, from or within-
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(a) a place of entertainment, recreation or amusement, or |
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(b) a place of cultural, scientific, historical or similar interest, |
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that is a place to which rights of admission, or where rights to use facilities at it, are supplied by the person to whom the commodity is supplied or by a person connected with him within the meaning of section 839 of the Taxes Act 1988.
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Exemption: supplies to producers of commodities other than electricity |
| | 13. A supply of a taxable commodity to a person is exempt from the levy if-
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(a) the supply is not a supply of electricity that is deemed to be made under paragraph 22(3), and |
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(b) the commodity is to be used by that person- |
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(i) in producing taxable commodities other than electricity,
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(ii) in producing hydrocarbon oil or road fuel gas,
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(iii) in producing, for chargeable use within the meaning of section 6A of the Hydrocarbon Oil Duties Act 1979 (fuel substitutes), liquids that are not hydrocarbon oil, or
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(iv) in producing uranium for use in an electricity generating station.
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For this purpose "hydrocarbon oil" and "road fuel gas" have the same meaning as in the Hydrocarbon Oil Duties Act 1979 and "liquid" has the same meaning as in section 6A of that Act.
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Exemption: supplies (other than self-supplies) to electricity producers etc. |
| | 14. - (1) A supply of a taxable commodity to a person is exempt from the levy if-
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(a) the commodity is to be used by that person in producing electricity in a generating station that is neither- |
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(i) a fully exempt combined heat and power station, nor
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(ii) a partly exempt combined heat and power station,
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(b) the supply is not a supply of electricity that is deemed to be made under paragraph 22(3). |
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(2) A supply of a taxable commodity to a person is exempt from the levy if-
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(a) the commodity is to be used by that person in- |
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(i) a fully exempt combined heat and power station, or
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(ii) a partly exempt combined heat and power station,
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in producing any outputs of the station, and |
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(b) the supply is not a supply of electricity that is deemed to be made under paragraph 22(3). |
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For this purpose "outputs" has the meaning given by paragraph 147(7).
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(3) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made-
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(a) is an exempt unlicensed electricity supplier of a description prescribed by regulations made by the Treasury, and |
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(b) uses the commodity supplied in producing electricity. |
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(4) Sub-paragraph (1) does not exempt a supply where the person to whom the supply is made-
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(a) is an auto-generator, |
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(b) uses the commodity supplied in producing electricity, and |
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(c) uses the electricity produced otherwise than in making supplies that are excluded under paragraphs 8 to 10 or exempt under any of paragraphs 11, 12 and 17. |
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(5) In this paragraph "exempt unlicensed electricity supplier" means a person-
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(a) to whom an exemption from section 4(1)(c) of the Electricity Act 1989 (persons supplying electricity to premises) has been granted by an order under section 5 of that Act, or |
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(b) to whom an exemption from Article 8(1)(c) of the Electricity Supply (Northern Ireland) Order 1992 has been granted by an order under Article 9 of that Order. |
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Exemption: supplies (other than self-supplies) of electricity from partly exempt combined heat and power stations |
| | 15. - (1) This paragraph applies to a supply that-
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(a) is a supply made from a partly exempt combined heat and power station of electricity produced in the station, and |
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(b) is not a supply that is deemed to be made under paragraph 22(3). |
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(2) The supply is exempt from the levy if the quantity of electricity supplied by the supply is not such as causes the exceeding of any specified limit that, by virtue of regulations made by the Treasury, applies in relation to the station for any specified period.
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(3) In this paragraph "specified" means prescribed by, or determined in accordance with, regulations made by the Treasury.
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Exemption: self-supplies by electricity producers |
| | 16. - (1) This paragraph applies to a supply of electricity that is deemed to be made under paragraph 22(3) by a person ("the producer") to himself.
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(2) If the producer is an auto-generator, the supply is exempt from the levy unless-
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(a) it is a supply from a partly-exempt combined heat and power station of electricity produced in the station, and |
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(b) the quantity of electricity supplied by the supply is such as causes the exceeding of any such limit as is mentioned in paragraph 15(2) that applies in relation to the station. |
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(3) If the producer is not an auto-generator, the supply is exempt from the levy if it is a supply made from a fully exempt combined heat and power station of electricity produced in the station.
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(4) If the producer is not an auto-generator, the supply is exempt from the levy if-
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(a) it is a supply from a partly-exempt combined heat and power station of electricity produced in the station, and |
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(b) the quantity of electricity supplied by the supply is not such as causes the exceeding of any such limit as is mentioned in paragraph 15(2) that applies in relation to the station. |
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Exemption: supply not used as fuel |
| | 17. - (1) A supply of a taxable commodity is exempt from the levy if the person to whom the supply is made intends to cause the commodity to be used otherwise than as fuel.
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(2) The Treasury may by regulations specify, in relation to any commodity, uses of that commodity that, for the purposes of sub-paragraph (1), are to be taken as being, or as not being, uses of that commodity as fuel.
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(3) The uses of a commodity that may be specified under sub-paragraph (2) as being uses of that commodity as, or otherwise than as, fuel include uses ("mixed uses") of the commodity that involve it being used partly as fuel and partly not; but the Treasury must have regard to the object of securing that a mixed use is not specified as being a use of the commodity otherwise than as fuel if it involves the use of the commodity otherwise than as fuel in a way that is merely incidental to its use as fuel.
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