The Climate Change Levy (Solid Fuel) (Revocation) Regulations 2009

Made: 15th December 2009

Coming into force: 1st January 2010

A draft of this instrument was laid before Parliament and approved by a resolution of the House of Commons, in accordance with paragraph 146(3) of that Schedule.

1

These Regulations may be cited as the Climate Change Levy (Solid Fuel) (Revocation) Regulations 2009 and come into force on 1st January 2010.

2

The Climate Change Levy (Solid Fuel) Regulations 2001[^f00002] are revoked.

Signed

Steve McCabe — Tony Cunningham — Two of the Lords Commissioners of Her Majesty’s Treasury — 15th December 2009

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

Supplies of solid fuel[^f00003] valued at no more than £15 per tonne[^f00004] become subject to climate change levy, starting on 1 January 2010.

Such fuel was previously not subject to the levy because of the Climate Change Levy (Solid Fuel) Regulations 2001 (S.I. 2001/1137), which this instrument revokes.

A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.

Footnotes

[^f00001]: 2000 c. 17.

[^f00002]: S.I. 2001/1137.

[^f00003]: Coal and lignite; coke, and semi-coke, of coal or lignite; petroleum coke – see regulation 2(2) of S.I. 2001/1137.

[^f00004]: On the basis of its open market value – see regulations 2(1)(b) and 2(2) of S.I. 2001/1137.