Clause 103 - Climate change levy
Finance Bill
12:00 pm
Mr Stephen Timms (Financial Secretary, HM Treasury; East Ham, Labour)
The right hon. Gentleman may be suffering under a misapprehension. The second and third changes that I described are not confined in their effect to Northern Ireland. Only the first of the three changes—that gas supplied and consumed in Northern Ireland is exempted from the levy—is confined to Northern Ireland. The other changes apply throughout the United Kingdom.
On exempt unlicensed electricity suppliers, of which the right hon. Gentleman gave examples, unregulated electricity suppliers are taxed on their input fuels rather than on electricity generated. The provisions in last year's Finance Act meant that they could not claim relief on their input fuel for exempt uses of their electricity. The clause corrects that and ensures equal treatment.
Question put and agreed to.
Clause 103 ordered to stand part of the Bill.
Clause 105 ordered to stand part of the Bill.