The Climate Change Levy (Suspension of Transport Exemption) Order 2011

• Citation: S.I. 2011/1025
• Sections: 5

Section 1 Citation and commencement

This Order may be cited as the Climate Change Levy (Suspension of Transport Exemption) Order 2011 and comes into force on 1st April 2011.

Section 2 Suspension of exemption for certain transport supplies

In Schedule 6 to the Finance Act 2000 (climate change levy), paragraph 12 (exemption: supply used in transport) does not apply in relation to any supply of a taxable commodity which—

(a) is made on or after 1st April 2011, and

(b) is within article 3.

Section 3 Suspension of exemption for certain transport supplies

A supply of a taxable commodity is within this article if the commodity is to be burned (or, in the case of electricity, consumed) in order to propel a train, or in a railway vehicle, while the train or vehicle is being used for, or for purposes connected with—

(a) the transporting of goods by means of services operated exclusively or primarily for that purpose, or

(b) the transporting of passengers by means of open access services.

Section 4 Suspension of exemption for certain transport supplies

For the purposes of article 3—

“railway vehicle” and “train” have the meaning given by section 83 of the Railways Act 1993 ;

“ open access service ” means a railway service which is provided otherwise than under—

a franchise agreement, within the meaning given by section 23 of the Railways Act 1993, or

any other public service contract, within the meaning of Regulation (EC) No 1370/2007 of the European Parliament and of the Council ,

and is not a heritage railway service;

“ heritage railway service ” means a service which—

is operated to preserve, recreate or simulate railway services of the past, and

is used exclusively or primarily for tourist, educational or recreational purposes.

Section 5 Suspension of exemption for certain transport supplies

The reference in article 2 to the time at which a supply of a taxable commodity is made is to be read as a reference to the time at which the taxable commodity is actually supplied.