Clause 103 - Climate change levy
Finance Bill
12:00 pm

Photo of Mr Michael Jack

Mr Michael Jack (Fylde, Conservative)

That was a delightful reading of the brief, but the Financial Secretary has not answered my question. The explanatory notes state:

``If the electricity generated is for use in producing hydrocarbon oils, other taxable commodities and uranium, then relief can now be claimed on the input fuel.''

I want to know why that interesting group has been singled out? Will the Financial Secretary clarify whether an advantage will be conferred on third party combined heat and power operations in Northern Ireland, in terms of the climate change levy, which is not available to third party combined heat and power generators on the mainland?

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