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'respect of which there is in force a certificate (a "full-exemption certificate")--
(a) given by the Secretary of State,
(b) stating that the station is a fully exempt combined heat and power station for the purposes of the levy, and
(c) complying with sub-paragraph (3C) and (so far as applicable) any provision made by regulations under sub-paragraph (8).'.
No. 50, in page 218, line 11, leave out from "station" to end of line 16 and insert--
'in respect of which there is in force a certificate (a "part-exemption certificate")--
(a) given by the Secretary of State,
(b) stating that the station is a partly exempt combined heat and power station for the purposes of the levy, and
(c) complying with sub-paragraph (3C) and (so far as applicable) any provision made by regulations under sub-paragraph (8).
(3A) The Secretary of State shall give a full-exemption certificate in respect of a combined heat and power station where--
(a) an application is made for a certificate under this paragraph in respect of the station, and
(b) it appears to him that such conditions as may be prescribed are satisfied in relation to the station.
For this purpose "prescribed" means prescribed by regulations made by the Treasury.
(3B) The Secretary of State shall give a part-exemption certificate in respect of a combined heat and power station where--
(a) an application is made for a certificate under this paragraph in respect of the station, and
(b) his decision on the application is to refuse to give a full-exemption certificate.
(3C) A full-exemption or part-exemption certificate given in respect of a combined heat and power station shall state the percentage that, for the purposes of paragraph 14A, is the efficiency percentage for the station determined in accordance with any regulations under paragraph 147A.'.
No. 51, in page 218, line 17, leave out "(2)" and insert "(3A)".
No. 52, in page 218, line 22, leave out from beginning to end of line 23 and insert--
'A condition prescribed under sub-paragraph (3A) may, in particular, relate to any of the following--'.
No. 53, in page 218, line 32, at end insert--
'(8) The Secretary of State may by regulations make provision for or about--
(a) certificates under this paragraph;
(b) applications for such certificates;
(c) the information that is to accompany such applications.
(9) The provision that may be made by virtue of sub-paragraph (8)(a) includes in particular--
(a) provision in respect of the periods for which certificates under this paragraph are to be in force;
(b) provision for the (non-retrospective) variation or revocation of such certificates.
147A.--(1) The Treasury may by regulations make provision for determining the percentage that is to be stated in a certificate under paragraph 147 as the efficiency percentage for a combined heat and power station.
(2) Regulations under this paragraph may, in particular, include--
(a) provision in respect of methods of calculating efficiency percentages;
(b) provision in respect of the measurements and data to be used in calculating such percentages;
(c) provision in respect of the procedures for determining such percentages;
(d) provision in respect of verifying--
(i) calculations by which such percentages are produced, and
(ii) measurements and data used in such calculations;
(e) provision that, so far as framed by reference to any document, is framed by reference to that document as from time to time in force.
(3) In making provision under this paragraph, the Treasury must have regard to the object of securing that the efficiency percentage for a combined heat and power station is (save for any appropriate adjustments) a percentage that reflects a fair assessment of the efficiency with which commodities are transformed in the station into electricity or motive power.'.
No. 54, in page 218, line 49, at end insert--
'(4) Sub-paragraphs (1) to (3) have effect subject to--
(a) any direction under paragraph 148A(1), and
(b) any regulations under paragraph 148A(2).
148A.--(1) The Commissioners may by direction (a "utility direction") make, in respect of a person (or persons) specified in the direction, provision authorised by sub-paragraph (3).
(2) The Treasury may by regulations ("utility regulations") make, in respect of any person of a description specified in the regulations, provision authorised by sub-paragraph (3).
(3) The provision authorised by this sub-paragraph is provision for--
(a) a person who is an unregulated electricity supplier to be treated for levy purposes as being an electricity utility;
(b) a person who is an unregulated gas supplier to be treated for levy purposes as being a gas utility;
(c) a person who is an electricity utility to be treated for levy purposes as not being an electricity utility;
(d) a person who is a gas utility to be treated for levy purposes as not being a gas utility.
(4) References in sub-paragraph (3) to provision for a person to be treated in a particular way for "levy purposes" are to provision for him to be treated in that way for--
(a) the purposes of this Schedule, or
(b) such of those purposes as are specified in the direction or regulations by which the provision is made.
(5) The power to make any provision by a utility direction or utility regulations may be exercised so that the provision applies in relation to a person only to an extent specified in, or determined under, the direction or regulations.
(6) A utility direction cannot take effect until it has been--
(a) given by the Commissioners to each person in respect of whom it makes provision, and
(b) published by the Commissioners.
(7) Paragraph 145(7)(b) and (c) applies to the power to make provision by a utility direction as to a power to make provision by regulations.
(8) In this paragraph--
"unregulated electricity supplier" means a person who--
(a) makes supplies of electricity, and
(b) is not an electricity utility;
"unregulated gas supplier" means a person who--
(a) makes supplies of gas that is in a gaseous state and is of a kind supplied by a gas utility, and
(b) is not a gas utility.'.
No. 55, in page 219, line 44, leave out--
'in part to the Authority and in part to the Gas and Electricity Consumer Council)'
'to the Authority) or abolished'.
No. 56, in page 220, line 2, leave out--
'in part to the Authority and in part to the Gas and Electricity Consumer Council)'
'to the Authority) or abolished'.--[Mr. Timms.]
Clause 39
Mr. Burnett: I beg to move amendment No. 101, in page 25, line 39, leave out--
'donor shall be assessable and'
'charity receiving the gift shall be'.
Mr. Deputy Speaker (Mr. Michael Lord): With this it will be convenient to discuss amendment No. 102, in page 25, line 41, at end insert--
'as if it were being assessed as the donor.'.
Mr. Burnett: We have also discussed these amendments at length with the Chartered Institute of Taxation's low incomes tax reform group.
We warmly welcome the new rules for relief for charitable giving, but in one major respect they do not go far enough. The only people whose gifts will not qualify for relief will be those who do not pay tax--if they do not pay tax, they should not give a gift aid declaration. However, that presupposes that during the tax year everyone will know whether, at the end of it, it will turn out that they are liable to pay tax. All sorts of thing can happen. Individuals may fall ill, lose a job--part-time or otherwise--or start a baby and go on maternity leave. They will not know how their income relates to the personal allowances appropriate to their status.
Everyone in the House knows how complex the tax rules are, but they are even more complex in this area than we had thought. It transpires that, even though an individual is no longer able to claim payment of the tax credit attached to a dividend that he or she receives, a charity is not able to do so either. Nevertheless, a charity will be able to receive payment of the tax credit attached to a dividend received by an individual who gives it as a donation.
The purpose of the amendment is to provide that if an individual who turns out to be a non-taxpayer makes a gift that is subject to gift aid declaration to a charity and the charity claims the tax, the liability to repay that tax will fall on the charity and not on the donor.
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