"Table — 20. Climate change levy — 27 Mar 2000
Resolved,
That--
(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994--
(a) in sub-paragraph (2), for "£155" there shall be substituted "£160"; and
(b) in sub-paragraph (2A), for "£100" there shall be substituted "£105".
(2) This Resolution shall have effect in relation to licences issued on or after 1st March 2001.
Resolved,
That provision may be made with respect to the vehicle excise duty chargeable in respect of light passenger and light goods vehicles first registered on or after 1st March 2001.
Resolved,
Revenue weight of vehicle Rate
(1) Exceeding (2) Not Exceeding (3) Two axle vehicle (4) Three axle vehicle (5) Four or more axle vehicle
kgs kgs £ £ £
3,500 7,500 165 165 165
7,500 12,000 300 300 300
12,000 13,000 470 490 350
13,000 14,000 650 490 350
14,000 15,000 840 490 350
15,000 17,000 1,320 490 350
17,000 19,000 1,600 850 350
19,000 21,000 1,600 1,020 350
21,000 23,000 1,600 1,470 510
23,000 25,000 1,600 2,230 830
25,000 27,000 1,600 2,340 1,470
27,000 29,000 1,600 2,340 2,320
29,000 31,000 1,600 2,340 3,360
31,000 44,000 1,600 2,340 4,400
Revenue weight of vehicle Rate
(1) Exceeding (2) Not Exceeding Rate (3) Two axle vehicle (4) Three axle vehicle (5) Four or more axle vehicle
kgs kgs £ £ £
3,500 7,500 160 160 160
7,500 12,000 160 160 160
12,000 13,000 160 160 160
13,000 14,000 160 160 160
14,000 15,000 160 160 160
15,000 17,000 320 160 160
17,000 19,000 600 160 160
19,000 21,000 600 160 160
21,000 23,000 600 470 160
23,000 25,000 600 1,230 160
25,000 27,000 600 1,340 470
27,000 29,000 600 1,340 1,320
29,000 31,000 600 1,340 2,360
31,000 44,000 600 1,340 3,400
Revenue weight of tractive unit Rate for tractive unit with two axles Rate for tractive unit with three or more axles
(1) (2) (3) (4) (5) (6) (7) (8)
Exceeding Not exceeding Any no. of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles Any no. of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles
kgs kgs £ £ £ £ £ £
3,500 7,500 165 165 165 165 165 165
7,500 12,000 300 300 300 300 300 300
12,000 16,000 460 460 460 460 460 460
16,000 20,000 520 460 460 460 460 460
20,000 23,000 810 460 460 460 460 460
23,000 26,000 1,190 590 460 590 460 460
26,000 28,000 1,190 1,130 460 1,130 460 460
28,000 31,000 1,740 1,740 1,090 1,740 660 460
31,000 33,000 2,530 2,530 1,740 2,530 1,000 460
33,000 34,000 5,170 5,170 1,740 2,530 1,470 570
34,000 35,000 5,170 5,170 2,340 2,530 2,100 860
35,000 36,000 6,750 6,750 2,340 2,530 2,100 860
36,000 38,000 9,250 9,250 2,710 2,820 2,820 1,280
38,000 41,000 9,250 9,250 3,950 3,750 4,250 2,500
41,000 44,000 9,250 9,250 3,950 7,250 7,250 2,950
Revenue weight of tractive unit Rate for tractive unit with two axles Rate for tractive unit with three or more axles
(1) (2) (3) (4) (5) (6) (7) (8)
Exceeding Not exceeding Any no. of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles Any no. of semi-trailer axles 2 or more semi-trailer axles 3 or more semi-trailer axles
kgs kgs £ £ £ £ £ £
3,500 7,500 160 160 160 160 160 160
7,500 12,000 160 160 160 160 160 160
12,000 16,000 160 160 160 160 160 160
16,000 20,000 160 160 160 160 160 160
20,000 23,000 160 160 160 160 160 160
23,000 26,000 190 160 160 160 160 160
26,000 28,000 190 160 160 160 160 160
28,000 31,000 740 740 160 740 160 160
31,000 33,000 1,530 1,530 740 1,530 160 160
33,000 34,000 4,170 4,170 740 1,530 470 160
34,000 35,000 4,170 4,170 1,340 1,530 1,100 160
35,000 36,000 5,750 5,750 1,340 1,530 1,100 160
36,000 38,000 8,250 8,250 1,710 1,820 1,820 280
38,000 41,000 8,250 8,250 2,950 2,750 3,250 1,500
41,000 44,000 8,250 8,250 2,950 6,250 6,250 1,950
(5) In the following provisions--
(a) in paragraph 11(1), after "Subject to sub-paragraphs (2) and (3)", and
(b) in paragraph 11A(2), after "Subject to sub-paragraph (3)",
there shall be inserted "and paragraph 11C".
(6) After paragraph 11B there shall be inserted--
"11C.--(1) This paragraph applies to a tractive unit that--
(a) has a revenue weight exceeding 41,000 kilograms but not exceeding 44,000 kilograms,
(b) has 3 or more axles and is used exclusively for the conveyance of semi-trailers with 3 or more axles,
(c) is of a type that could lawfully be used on a public road immediately before 21st March 2000, and
(d) complies with the requirements in force immediately before that date for use on a public road.
(2) The annual rate of vehicle excise duty applicable to a vehicle to which this paragraph applies is--
(a) in the case of a vehicle with respect to which the reduced pollution requirements are not satisfied, £1,280;
(b) in the case of a vehicle with respect to which those requirements are satisfied, £280.".
(7) This resolution applies in relation to licences issued after 21st March 2000.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
Resolved,
That--
(1) Schedule A1 to the Value Added Tax Act 1994 shall have effect with the following amendments.
(2) In paragraph 1(1), after paragraph (a) insert--
"(aa) supplies of services of installing List A energy-saving materials in residential accommodation or in a building intended for use solely for a relevant charitable purpose;
(ab) supplies of List A energy-saving materials by a person who installs those materials in residential accommodation or a building intended for use solely for a relevant charitable purpose;".
(3) In paragraph 1(1), in each of paragraphs (b) and (c), before "energy-saving materials" insert "List B".
(4) In paragraph 1(1), after paragraph (c) insert--
"(d) supplies to a qualifying person of services of connecting, or reconnecting, a mains gas supply to the qualifying person's sole or main residence;
(e) supplies of goods made to a qualifying person by a person connecting, or reconnecting, a mains gas supply to the qualifying person's sole or main residence, being goods whose installation is necessary for the connection, or reconnection, of the mains gas supply;
(f) supplies to a qualifying person of services of installing, maintaining or repairing a central heating system in the qualifying person's sole or main residence;
(g) supplies of goods made to a qualifying person by a person installing, maintaining or repairing a central heating system in the qualifying person's sole or main residence, being goods whose installation is necessary for the installation, maintenance or repair of the central heating system;
(h) supplies consisting in the leasing of goods that form the whole or part of a central heating system installed in the sole or main residence of a qualifying person;
(i) supplies of goods that form the whole or part of a central heating system installed in a qualifying person's sole or main residence and that, immediately before being supplied, were goods leased under arrangements such that the consideration for the supplies consisting in the leasing of the goods was, in whole or in part, funded by a grant made under a relevant scheme;
(j) supplies to a qualifying person of services of installing qualifying security goods in the qualifying person's sole or main residence; and
(k) supplies of qualifying security goods made to a qualifying person by a person who installs those goods in the qualifying person's sole or main residence."
(5) For paragraph 1(1A) substitute--
"(1A) A supply to which any of paragraphs (b) to (k) of sub-paragraph (1) above applies is a supply falling within this paragraph only to the extent that the consideration for it--
(a) is, or is to be, funded by a grant made under a relevant scheme; or
(b) in the case of a supply to which paragraph (i) of that sub-paragraph applies--
(i) is, or is to be, funded by such a grant, or
(ii) is a payment becoming due only by reason of the termination (whether by the passage of time or otherwise) of the leasing of the goods in question."
(6) In paragraph 1(1B), for "sub-paragraph (1)(b) or (c)" substitute "any of paragraphs (b) to (k) of sub-paragraph (1)".
(7) In paragraph 5(3)(c), for "disability working allowance" substitute "disabled person's tax credit".
(8) In paragraph 5(3)(d), for "family credit" substitute "working families' tax credit".
(9) In paragraph 5, after sub-paragraph (3) insert--
"(3A) For the purposes of paragraph 1(1)(aa) and (ab) above "residential accommodation" means--
(a) a building, or part of a building, that consists of a dwelling or a number of dwellings;
(b) a building, or part of a building, used for a relevant residential purpose;
(c) a caravan used as a place of permanent habitation; or
(d) a houseboat.
(3B) For the purposes of paragraph 1(1)(aa) and (ab) above "use for a relevant charitable purpose" means use by a charity in either or both of the following ways, namely--
(a) otherwise than in the course or furtherance of a business;
(b) as a village hall or similarly in providing social or recreational facilities for a local community."
(10) In paragraph 5(4), for "For the purposes of paragraph 1(1)(b) and (c) above "energy-saving materials" means" substitute "For the purposes of paragraph 1(1)(aa) and (ab) above "List A energy-saving materials" means".
(11) In paragraph 5(4)(c), after "central heating system controls" insert "(including thermostatic radiator valves)".
(12) In paragraph 5(4), after paragraph (d) insert--
"(e) solar panels."
(13) In paragraph 5, after sub-paragraph (4) insert--
"(4A) For the purposes of paragraph 1(1)(b) and (c) above "List B energy-saving materials" means any of the following--
(a) gas-fired room heaters that are fitted with thermostatic controls;
(b) electric storage heaters;
(c) closed solid fuel fire cassettes;
(d) electric dual immersion water heaters with foam-insulated hot water tanks;
(e) gas-fired boilers;
(f) oil-fired boilers;
(g) radiators.
(4B) For the purposes of paragraph 1(1)(j) and (k) above, "qualifying security goods" means any of the following--
(a) locks or bolts for windows;
(b) locks, bolts or security chains for doors;
(c) spy holes;
(d) smoke alarms."
(14) In paragraph 5(5), for "paragraph 1(1A) and (1B)" substitute "paragraph 1".
(15) This Resolution applies to supplies made on or after 1st April 2000.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
Resolved,
(6) In the following provisions of that Act--
(a) paragraph 1(4)(a) and (5) of Schedule 1; and
(b) paragraph 1(4) of Schedule 2,
for "or paragraph 6(3) of Schedule 3" there shall be substituted ", paragraph 6(3) of Schedule 3 or paragraph 6(2) of Schedule 3A".
(7) In paragraph 1(3) of Schedule 3 to that Act, for "or paragraph 6(2) of Schedule 2" there shall be substituted ", paragraph 6(2) of Schedule 2 or paragraph 6(2) of Schedule 3A".
(8) After Schedule 3 to that Act there shall be inserted, as Schedule 3A, the following provisions--
Liability to be registered
1.--(1) A person who is not registered under this Act, and is not liable to be registered under Schedule 1, 2 or 3, becomes liable to be registered under this Schedule at any time--
(a) if he makes relevant supplies; or
(b) if there are reasonable grounds for believing that he will make such supplies in the period of 30 days then beginning.
(2) A person shall be treated as having become liable to be registered under this Schedule at any time when he would have become so liable under sub-paragraph (1) above but for any registration which is subsequently cancelled under paragraph 6(2) below, paragraph 13(3) of Schedule 1, paragraph 6(2) of Schedule 2 or paragraph 6(3) of Schedule 3.
(3) A person shall not cease to be liable to be registered under this Schedule except in accordance with paragraph 2 below.
2. A person who has become liable to be registered under this Schedule shall cease to be so liable at any time if the Commissioners are satisfied that he has ceased to make relevant supplies.
Notification of liability and registration
3.--(1) A person who becomes liable to be registered by virtue of paragraph 1(1)(a) above shall notify the Commissioners of the liability before the end of the period of 30 days beginning with the day on which the liability arises.
(2) The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the day on which the liability arises.
4.--(1) A person who becomes liable to be registered by virtue of paragraph 1(1)(b) above shall notify the Commissioners of the liability before the end of the period by reference to which the liability arises.
(2) The Commissioners shall register any such person (whether or not he so notifies them) with effect from the beginning of the period by reference to which the liability arises.
Notification of end of liability
5.--(1) Subject to sub-paragraph (2) below, a person registered under paragraph 3 or 4 above who ceases to make or have the intention of making relevant supplies shall notify the Commissioners of that fact within 30 days of the day on which he does so.
(2) Sub-paragraph (1) above does not apply if the person would, when he so ceases, be otherwise liable or entitled to be registered under this Act if his registration and any enactment preventing a person from being liable to be registered under different provisions at the same time were disregarded.
Cancellation of registration
6.--(1) Subject to sub-paragraph (3) below, where the Commissioners are satisfied that a registered person has ceased to be liable to be registered under this Schedule, they may
cancel his registration with effect from the day on which he so ceased or from such later date as may be agreed between them and him.
(2) Where the Commissioners are satisfied that on the day on which a registered person was registered he was not registrable, they may cancel his registration with effect from that day.
(3) The Commissioners shall not under sub-paragraph (1) above cancel a person's registration with effect from any time unless they are satisfied that it is not a time when that person would be subject to a requirement, or entitled, to be registered under this Act.
(4) In determining for the purposes of sub-paragraph (3) above whether a person would be subject to a requirement, or entitled, to be registered at any time, so much of any provision of this Act as prevents a person from becoming liable or entitled to be registered when he is already registered or when he is so liable under any other provision shall be disregarded.
Exemption from registration
7.--(1) Notwithstanding the preceding provisions of this Schedule, where a person who makes or intends to make relevant supplies satisfies the Commissioners that any such supply is zero-rated or would be zero-rated if he were a taxable person, they may, if he so requests and they think fit, exempt him from registration under this Schedule.
(2) Where there is a material change in the nature of the supplies made by a person exempted under this paragraph from registration under this Schedule, he shall notify the Commissioners of the change--
(a) within 30 days of the date on which the change occurred; or
(b) if no particular date is identifiable as the day on which it occurred, within 30 days of the end of the quarter in which it occurred.
(3) Where there is a material alteration in any quarter in the proportion of relevant supplies of such a person that are zero-rated, he shall notify the Commissioners of the alteration within 30 days of the end of the quarter.
(4) If it appears to the Commissioners that a request under sub-paragraph (1) above should no longer have been acted upon on or after any day, or has been withdrawn on any day, they shall register the person who made the request with effect from that day.
Supplementary
8. Any notification required under this Schedule shall be made in such form and shall contain such particulars as the Commissioners may by regulations prescribe.
9.--(1) For the purposes of this Schedule a supply of goods is a relevant supply where--
(a) the supply is a taxable supply;
(b) the goods are assets of the business in the course or furtherance of which they are supplied; and
(c) the person by whom they are supplied, or a predecessor of his, has received or claimed, or is intending to claim, a repayment of VAT on the supply to him, or the importation by him, of the goods or of anything comprised in them.
(2) In relation to any goods, a person is the predecessor of another for the purposes of this paragraph if--
(a) that other person is a person to whom he has transferred assets of his business by a transfer of that business, or part of it, as a going concern;
(b) those assets consisted of or included those goods; and
(c) the transfer of the assets is one falling by virtue of an order under section 5(3) (or under an enactment re-enacted in section 5(3)) to be treated as neither a supply of goods nor a supply of services;
and the reference in this paragraph to a person's predecessor includes references to the predecessors of his predecessor through any number of transfers.
(3) The reference in this paragraph to a repayment of VAT is a reference to such a repayment under a scheme embodied in regulations made under section 39."
(9) In paragraph 5(5) of Schedule 4 to that Act, for the words from "under sections 25 and 26" to the end there shall be substituted--
"(a) under sections 25 and 26, to credit for the whole or any part of the VAT on the supply, acquisition or importation of those goods or of anything comprised in them; or
(b) under a scheme embodied in regulations made under section 39, to a repayment of VAT on the supply or importation of those goods or of anything comprised in them."
(10) Paragraphs (1) to (7) and (9) above have effect in relation to supplies made on or after 21st March 2000; and paragraph (8) above has effect in relation to relevant supplies (within the meaning of Schedule 3A to that Act) made on or after that date.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
Motion made, and Question put,
That provision may be made for charging a tax, to be known as climate change levy, on--
(a) supplies of electricity; and
(b) supplies of gas, coal or other commodities capable of being used as fuel.
The House divided: Ayes 351, Noes 146.
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