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To ask Her Majesty's Government why advice given by the Department for Environment, Food and Rural Affairs stated that liability for the carbon reduction commitment fell to port tenants when subsequent advice from the Department of Energy and Climate Change states that port estate owners will be liable for the climate change levy.
Advice given to enquires from Forth Ports about the carbon reduction commitment energy efficiency scheme from both Defra and DECC was based on information supplied by the enquirer. Liability under the CRC rests with the counterparty to the supply contract. Initially Forth Ports stated they were a deemed electricity supplier in which case liability under the CRC would lie with their tenants. Further examination following the creation of DECC, confirmed that the port was the subject of a utility direction by HMRC for the purposes of the climate change levy in respect of supplies of electricity that it made. The direction was given under the provisions of Finance Act 2000 Schedule 6 paragraph 151(1). So in this instance the port authority is liable under CRC. The utility direction has effect from the date it is issued and treats that person as a utility only for the purposes of the climate change levy.