Finance Bill Tracking Service 2009 | Budget 2009

BN82 CLIMATE CHANGE LEVY: LOW VALUE SOLID FUEL

Who is likely to be affected?

1. Suppliers and consumers of low value solid fuel.

General description of the measure

2. Supplies of low value solid fuel valued at no more than £15 per tonne will become subject to climate change levy.

Operative date

3. The measure will have effect for relevant supplies made on or after 1 January 2010.

Current law and proposed revisions

4. Draft regulations will be laid before Parliament in the Autumn to revoke the Climate Change Levy (Solid Fuel) Regulations 2001 (SI 2001/1137).

Further advice

5. If you have questions about this change, please contact the National Advice service on 0845 010 9000. Information about Budget measures is available on the HM Revenue & Customs website at www.hmrc.gov.uk