Finance Act 2016
|
Amendment of section 100 of Finance Act 1999 (mineral oil tax) | ||
|
43. (1) Section 100 of the Finance Act 1999 is amended— | ||
(a) in subsection (6), by substituting the following paragraph for paragraph (b): | ||
“(b) for heat and power cogeneration (other than heat and power cogeneration by a micro-cogeneration unit within the meaning of Directive 2012/27/EU of the European Parliament and of the Council of 25 October 201215 ), where it is determined, by a competent authority designated for the purpose by the Minister for Finance, that such cogeneration meets the requirements for high-efficiency cogeneration under Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012.”, | ||
(b) by inserting the following subsection after subsection (6): | ||
“(6A) The relief under subsection (6)(b) shall be calculated as the amount of the carbon charge paid on that portion of the mineral oil used for cogeneration that is used to generate high-efficiency electricity as determined, and set out in a certificate issued, by the competent authority.”, | ||
(c) by substituting the following subsection for subsection (8): | ||
“(8) (a) Subject to subsection (9), a claim for repayment in relation to relief under subsection (7) shall be made in such form as the Commissioners may direct and shall be in respect of mineral oil used within a period of not less than one and not more than 6 months. | ||
(b) Except where the Commissioners may in any particular case allow, a claim for repayment referred to in paragraph (a) shall be made within 4 months of the end of the period in respect of which the claim is made.”, | ||
and | ||
(d) by inserting the following subsection after subsection (8): | ||
“(9) (a) A claim for repayment under subsection (7) in relation to relief from the carbon charge under subsection (6)(b) shall be made in such form as the Commissioners may direct and shall be in respect of mineral oil which has been— | ||
(i) used within a period of not less than one and not more than 12 months, and | ||
(ii) determined to have been used to generate high-efficiency electricity by the competent authority. | ||
(b) Except where the Commissioners may in any particular case allow, a claim for repayment referred to in paragraph (a) shall be made within 4 months of the date upon which the competent authority has issued the certificate referred to in subsection (6A).”. | ||
(2) This section shall come into operation on such day as the Minister for Finance may by order appoint. | ||