Climate Change Levy - Revocation of £15 non-taxable limit on solid fuel
The measure
Low value (less than £15 per tonne) solid fuel will be subject to Climate Change Levy.
Who will be affected?
Suppliers and non-domestic consumers of:
- coal and lignite;
- coke and semi-coke of coal and lignite;
- petroleum coke,
for which the open market value is £15 per tonne or less.
When?
The levy will be due on supplies made from 1 January 2010.
Our view
This revenue generating measure may bring businesses into the scope of CCL for the first time, but more generally, the sweepings and tailings from the coal, lignite and coke industry will now no longer escape the levy.
