Climate Change Levy
Treasury
Written answers and statements, 3 November 2009
Alan Whitehead (Southampton, Test, Labour)
To ask the Chancellor of the Exchequer what exemptions there are to the application of the climate change levy in respect of the burning of recovered fuel oil in industrial manufacturing processes.
Sarah McCarthy-Fry (Parliamentary Secretary, HM Treasury; Portsmouth North, Labour)
Recovered fuel oil is a hydrocarbon oil within the meaning of the Hydrocarbon Oil Duties Act 1979 and as such is outside the scope of the climate change levy. Therefore, the burning of recovered fuel oil in any process, not just industrial manufacturing, will not be subject to the climate change levy.