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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Fossil Fuel Levy (Amendment) Regulations 2001 URL: https://www.bailii.org/uk/legis/num_reg/2001/20011200.html |
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Made | 27th March 2001 | ||
Laid before Parliament | 27th March 2001 | ||
Coming into force | 27th March 2001 |
and expressions which are used in section 33 of the Act have the same meanings as in that section save where the context requires otherwise.
(2) In these Regulations, unless the context otherwise requires -
C - A + a - ii + io - x + y + z |
(4) The costs of the nominated person may only be included in item "a" above to the extent that those costs in the relevant period when added to the sum included as item "a" in the above calculation in each of the eleven months prior to the relevant period do not exceed the costs cap. Having so calculated, such costs incurred in the relevant period in excess of the costs cap may not be included in "a" in calculations of the Amount in relation to any future levy payment date.
(5) Additions to or subtractions from the number resulting from the application of the formula in paragraph (3) may be made to reflect sums received or paid by the nominated person in relation to the items listed in paragraph (3) in order to correct or update figures given for payments or receipts in relation to those items for any previous qualifying month.
(6) Where the Authority reasonably considers that the nominated person has not complied with the debt recovery procedure established in accordance with regulation 5A to a material extent in respect of a debt or debts, it may determine that an amount representing interest on any such outstanding debt or debts may be used as the figure for "x" in the formula in paragraph (3) for the purpose of calculating the Amount in relation to a particular levy payment date.
(7) Where, in relation to any previous levy payment date in calculating the Amount the Authority has determined that "x" should include a figure in connection with a particular debt owing to the nominated person, and the said debt has since been recovered by the nominated person in full, for the purposes of calculating the Amount on the levy payment date following such recovery of the debt the Authority shall determine an amount for inclusion in "z" which is equivalent to the aggregate of any figures included in "x" in relation to that debt in the calculation of the Amount on any previous levy payment date.
(8) Where the Amount is a positive number that number represents the amount which is required to be paid to the nominated person by section 33(5) of the Act in accordance with regulation 28.
(9) Where the Amount is a negative number that number represents the amount which is required to be paid by the nominated person to the prescribed person by section 33(5A) of the Act in accordance with regulation 41.
Debt Recovery Procedure
5A.
- (1) The Authority shall, by 31st May 2001 and having first consulted the nominated person and the Secretary of State, determine a procedure with the aim of ensuring the prompt collection by the nominated person of debts owing to it in relation to the business.
(2) The debt recovery procedure shall include provisions to the following effect -
(d) that the interest rate to be applied in the calculation of the figure for "x" in regulation 5 shall not exceed (but where the Authority considers it appropriate it may be less than) the base rate of Barclays Bank plc current from time to time;
(e) that the procedure may be amended at any time by agreement in writing of the Authority and the nominated person provided that the Secretary of State has been consulted before any such amendment takes affect.
(3) The Authority and the nominated person shall comply with the debt recovery procedure.
(3) At least fourteen days before any notification under paragraph (4) is issued, the Authority shall consult the Secretary of State on the calculation or review of the levy rate and shall provide the Secretary of State with all assumptions, information and data upon which the calculation or review is based. The Secretary of State may make representations to the Authority in relation to the intended rate of the levy and the Authority shall take account of any such representations before issuing the notification referred to in paragraph (4).
(4) Having calculated or reviewed the rate of the levy the Authority shall notify the rate of the levy to the Secretary of State, the nominated person and each licensed supplier. Any change in the rate of the levy shall be notified to the above persons at least three months before the commencement of the qualifying month, or the first of the qualifying months, to which it applies.
(5) The Authority shall also notify the rate of the levy to the applicant for a licence under section 6(1)(c) or (2) of the Act -
Publication of rate of levy
7.
The Authority shall arrange for the publication of the rate of levy calculated by him in accordance with regulation 6 in such form and such manner as he considers appropriate for bringing it to the attention of consumers of electricity supplied by licensed suppliers.
then, and subject to evidence of the above-mentioned matters being provided to the reasonable satisfaction of the Authority, and subject to regulations 9 and 10, for the purposes of these Regulations the licensed supplier shall be regarded as having supplied during that qualifying month a quantity of electricity other than leviable electricity generated by the generating station mentioned in paragraph (a) of this regulation equal to whichever is the lesser of the quantity mentioned in that paragraph and the quantity of electricity generated and delivered as mentioned in paragraph (b) of this regulation.
(2) In relation to supplies of leviable electricity, paragraph (1) shall apply as if it referred to leviable electricity instead of to electricity other than leviable electricity with the exception that evidence of the matters mentioned in sub-paragraphs (a) to (d) of paragraph (1) only need be provided to the Authority if it so requests.".
(3) Regulations 11 and 12 shall be replaced with the following -
supplied by him during the qualifying month in question; and
(c) set out the price per kilowatt hour at which the supplier purchased the supplies of leviable electricity supplied by him during the qualifying month in question.
(3) With each statement in accordance with this regulation the licensed supplier shall also furnish to the Authority such evidence as may be available to him to justify the estimate mentioned in sub-paragraph (b) of paragraph (2) including (but without prejudice to the generality of the foregoing) evidence of the effect in relation to him of regulations 8 to 10 during the qualifying month.".
(2) The statement mentioned in paragraph (1) shall be furnished to the Authority at the same time as the licensed supplier furnishes him with the statement in accordance with regulation 12.
(3) The licensed supplier shall furnish the Authority with a further statement on each occasion when there is a change in any matter set out in the statement mentioned in paragraph (1).
(4) A statement under paragraph (3) shall set out the change which has taken place, and the reasons for that change.
Supply below purchase price: action by prescribed person
21.
- (1) The Authority shall consider the matters set out in any statement furnished under regulation 20 and may require the licensed supplier to provide an auditor's certificate as to whether -
(2) The Authority shall maintain one or more bank accounts for all payments received by it pursuant to these Regulations, and shall keep such account or accounts separate from all other bank accounts maintained by it.
(3) The Authority shall send a statement of the amount standing for the time being to the credit of any such account as is mentioned in paragraph (2) to the Secretary of State and the nominated person at monthly intervals.
(4) The Authority shall also send a statement of the administrative expenses incurred by it in connection with the levy and of the costs of the nominated person (defined as ``a'' in regulation 5) to the licensed suppliers and the nominated person at intervals of not more than six months.
(5) Within ten banking days of the end of each month the Authority shall also send to the Secretary of State a statement of aggregate levy receipts, relevant interest payments, the Authority's administrative expenses and payments made to or received from the nominated person during that month.".
(12) Regulation 32 shall be omitted.
(13) Regulation 33 shall be replaced with the following -
require that person to furnish, at such reasonable time and place as may be, and in the form and manner, specified in the notice, to the Authority such information of a description contained in the Schedule as may be specified in the notice.
(2) No person shall be required, when complying with a notice under paragraph (1), to give any information which he could not be compelled to give in evidence in civil proceedings in the High Court.
(3) Any person furnishing information to the Authority in accordance with a notice under paragraph (1) shall, if the notice so requires, provide an auditor's certificate that such information, or any such part of that information as may be specified in the notice, is fairly stated and properly compiled.".
(2) In relation to any payments required to be made to the nominated person in accordance with regulation 28, regulations 24, 25 and 26 shall apply as if -
Deductions by the nominated person
43.
- (1) If any amount which the nominated person is entitled to deduct pursuant to regulation 42(2) is greater than the amount of the next payment due from him under regulation 41, he need not make that next payment and he may deduct the balance of the amount which he is entitled to deduct from the next succeeding payment due from him under regulation 41.
(2) Paragraph (1) shall apply in relation to successive payments due under regulation 41 until the nominated person has deducted the whole of the amount of the deduction which he is entitled to make.
(3) Where in pursuance of this regulation the nominated person does not make a payment on a levy payment date in accordance with regulation 41, he shall nevertheless provide the Authority with a statement in relation to that month in accordance with regulation 41, save that such statement shall set out the manner in which the nominated person has calculated the amount of the payment which he would have paid but for this regulation.
(18) Replace the title of "Schedule 4" with "The Schedule".
(19) In the Schedule -
(c) in paragaph 3(f) after the words "value added tax" insert the words ", climate change levy";
(d) in paragraph 3(g) after the words "value added tax" insert the words "and climate change levy";
(e) in paragraph 7 replace the words "regulations 3 to 40 and 42" with "these Regulations"; and
(f) at the end of paragraph 15 insert the following -
18.
Particulars of the manner in which estimates or actual figures provided pursuant to paragraph 16 have been calculated.".
[2] S.I. 1990/266 as amended by S.I. 1996/1309 and S.I. 1998/1828.back
© Crown copyright 2001