Finance Act 2010

Repayments of natural gas carbon tax.

72.— (1) Where a supply on which the tax has been paid qualifies for relief under section 71 , a repayment of that tax shall be made to the consumer of that supply.

(2) (a) Claims for repayment under subsection (1) shall be in such form as the Commissioners may direct and shall be in respect of natural gas supplied within a period of not less than one and not more than 6 calendar months.

(b) Except where the Commissioners may in any particular case otherwise allow, a repayment may not be made unless the claim is made within 6 calendar months following the end of the period in respect of which the claim for repayment is made.