Climate Change Levy (General) Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/838 |
2001No. 838
CLIMATE CHANGE LEVY
The Climate Change Levy (General) Regulations 2001
9thMarch2001
12thMarch2001
1stApril2001
ARRANGEMENT OF REGULATIONS
PART I
Preliminary
Regulation |
1. |
Citation and commencement. |
2. |
General interpretation. |
PART II
Accounting, payment, records, tax credits, repayments, set-off, etc.
3. |
Accounting periods. |
4. |
Returns. |
5. |
Content of returns. |
6. |
Payment. |
7.-9. |
Records. |
10. |
Bad debts: entitlement to tax credit. |
11. |
Other tax credits: entitlement. |
12.-15. |
Tax credits: general. |
16.-17. |
Bad debts: supplementary provisions. |
18. |
Repayments if no entitlement to tax credit. |
19.-25. |
Tax credits and repayments: unjust enrichment - reimbursement arrangements to be disregarded. |
26.-28. |
Corrections to CCL returns. |
29.-32. |
Set-off. |
33. |
Special rules for excluded, exempt, half-rate and reduced-rate supplies. |
PART III
Excluded, exempt, half-rate and reduced-rate supplies
34.-37. |
Supplier certificates: basic rules. |
38. |
Supplier certificates: accounting for and payment of CCL. |
39. |
Special cases. |
40. |
Supplies to producers of commodities other than electricity. |
41.-43. |
Non-registrable electricity producers. |
44.-45. |
Facilities covered by climate change agreements. |
PART IV
Renewable source electricity
46. |
Interpretation of Part IV. |
47.-48. |
Generation and certification of renewable source electricity. |
49.-51. |
Conditions for exemption from CCL. |
PART V
Electricity and gas
52. |
Self-supply of electricity by producer. |
53. |
Small-scale users of electricity and gas. |
54. |
Special utility schemes. |
PART VI
Death, incapacity, insolvency, transfers
55. |
Individuals: death or incapacity. |
56. |
Insolvency. |
57. |
Representatives: death, incapacity or insolvency. |
58. |
Insolvency: consumers liable to penalty or interest. |
59. |
Transfers of going concerns. |
PART VII
Penalties
60. |
Penalties. |
PART VIII
Consequential amendments
61. |
Amendments. |
SCHEDULE: |
Certification and manner of payment of CCL due in the case of excluded, exempt, half-rate or reduced-rate supplies. |
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30 of and paragraphs 19(1), 19(3), 21, 22, 23(4), 27(7), 27(8), 29(7), 41(1), 41(2), 43(4), 43(5), 44(5), 62, 63(4), 65, 73, 74, 100(2), 100(3), 118, 119, 120, 125, 146(1), 146(4) and 146(7) of Schedule 6 to the Finance Act 2000( 1), section 51 of the Finance Act 1997( 2), and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Climate Change Levy (General) Regulations 2001 and shall come into force on 1st April 2001.
General interpretation
2. - (1) In these Regulations and the Schedule, except where the context requires otherwise -
"the Act" refers to Schedule 6 to the Finance Act 2000;
"CCL" refers to climate change levy;
"excluded part", "exempt part", "half-rate part" and "reduced-rate part" refer, respectively, to that part of a supply of a taxable commodity that would, by itself, be excluded or exempt from CCL or would be a half-rate supply or a reduced-rate supply for CCL purposes;
"gas" refers to gas described by paragraph 3(1)(b) of the Act;
"Part", "regulation" or "regulations" refers to the appropriate Part, regulation or regulations of these Regulations;
"non-registrable electricity producer" refers to an electricity producer to whom a supply of a taxable commodity is not exempt under paragraph 14(1) of the Act (except in relation to uses of the electricity he produces for which that exemption is retained);
"published notice" refers to a notice published by the Commissioners and not withdrawn by a further notice;
"recipient" refers to the person to whom a supply of a taxable commodity is made;
"registrable person" refers to a person who is registered or required to be registered under Part V of the Act;
"Schedule" refers to the Schedule to these Regulations;
"supplier" refers to a person making a supply of a taxable commodity (but, in the case of regulations 11, 13 and 14, it only refers to the person who is liable to account for the CCL charged on the taxable supply in question (see paragraph 40(1) of the Act - suppliers, and paragraph 40(2) of the Act - supplies made by persons who are neither residents of the United Kingdom nor utilities));
"time of supply" refers to when a supply of a taxable commodity is treated as taking place by or under paragraphs 25 to 39 of the Act;
"working day" excludes Saturday, Sunday and any bank or public holiday.
(2) Where a provision of these Regulations requires the delivery of something to the Commissioners, it must be taken to include a requirement that delivery must be made to any address specified for the purpose in question by the Commissioners in a published notice.
PART II
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
Accounting periods
3. - (1) A registrable person shall be subject to accounting periods.
(2) In the case of a registered person, these shall be each three month period ending on the dates notified to him at any time by the Commissioners for this purpose.
(3) In the case of any other registrable person, these shall be each three month period ending on 31st March, 30th June, 30th September or 31st December.
(4) However, in a particular case, the Commissioners may vary the start, end and length of any accounting period.
Returns
4. - (1) A registrable person is obliged to make a return to the Commissioners covering each of his accounting periods.
(2) The registrable person is obliged to make that return no later than the last working day of the month immediately following the end of the period to which it relates.
(3) In the case of an accounting period that does not end on the last day of a month, the registrable person is obliged to make that return no later than the due day directed by the Commissioners.
(4) The Commissioners may allow the registrable person extra time in which to make that return.
(5) The registrable person must make that return in a form that is prescribed by the Commissioners in a published notice ("prescribed form").
(6) The registrable person must make that return by securing that it is delivered either to the address prescribed by the Commissioners in a published notice or to any other address that they may direct or allow.
Content of returns
5. - (1) The registrable person must declare in the return the CCL due from him for the relevant accounting period, taking into consideration -
(a) the CCL due on taxable supplies - (i) the time of supply of which is in that accounting period, and(ii) for which he is liable to account;and,
(b) any authorised or required adjustment or any correction of errors (see regulations 14(2), 17(3), 27 and 28 and, in the Schedule, paragraphs 5(6)(b)(ii) and 8(1)(b)).(2) The registrable person must provide in the return accurate information about every matter that the prescribed form requires.
(3) The registrable person must sign, date and declare on the document forming his return that the information provided in it is true and complete.
(4) The registrable person must comply with paragraphs (1), (2) and (3) in the manner prescribed by the Commissioners in a published notice.
Payment
6. - (1) A registrable person must pay to the Commissioners the amount of CCL due from him for a given accounting period no later than the due date for the return for that period (see regulations 4(2), 4(3) and 4(4)).
(2) The registrable person must make that payment by securing that it is delivered either to the address or bank account prescribed for this purpose by the Commissioners in a published notice or to any other address or bank account that they may direct or allow.
(3) The Commissioners may allow a registrable person who has made arrangements with them for the payment of any amount of CCL due from him by means of direct debit an extra 7 days in which the payment may be made.
(4) The Commissioners shall only act pursuant to paragraph (3) in accordance with conditions they shall stipulate in a published notice.
Records
7. - (1) A registrable person is obliged to keep a record to be known as the "climate change levy account" (periodic summary of CCL due).
(2) A registrable person who makes a claim under regulations 10 and 14(1) (tax credits in respect of bad debts) is obliged to keep a record to be known as the "climate change levy bad debts account".
(3) A registrable person who makes a claim under regulations 11 and 14(1) (other tax credits) is obliged to keep a record to be known as the "climate change levy tax credits account".
(4) A record within this regulation must be kept in the manner stipulated in a published notice.
8. A registrable person is obliged to keep the following records -
(a) his business and accounting records;(b) a copy of each CCL accounting document issued by him;(c) each supplier certificate and supporting analysis document received, issued or prepared by or for him to evidence that a taxable supply (or part of such a supply) by or to him was - (i) excluded or exempt from CCL, or(ii) a half-rate or reduced-rate supply;(d) documentary evidence (including any relevant invoice) detailing each taxable supply made by him;(e) documentary evidence (including any relevant invoice) received by him in connection with his receipt of any taxable commodity;(f) documentary evidence regarding the adjustment of an entry concerning the amount of CCL charged for which he is liable to account;(g) documentary evidence regarding any claim by him for a tax credit under regulation 10 (bad debts), regulation 11 (other tax credits) or the Schedule (tax credit for recipient) and, in each case, regarding any relevant surrounding circumstances;(h) the documents relevant to any special utility scheme binding him;(i) a record of the information he relies on in making each return pursuant to regulation 5;(j) any other record that may be stipulated in a...To continue reading
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