Part 1 The Exemptions
Finance Act 2014 (2014 c 26) | Legislation

SCHEDULE 20 Climate Change Levy: Exemptions for Mineralogical and Metallurgical Processes etc

Section 99

Part 1 The Exemptions

1

Schedule 6 to FA 2000 (climate change levy) is amended as follows.

2

After paragraph 12 insert—

“Exemption: mineralogical and metallurgical processes

12A

(1)     A supply of a taxable commodity to a person is exempt from the levy if the commodity is to be used by the person in a mineralogical or metallurgical process.

(2)     “Mineralogical process†has the same meaning as in Article 2(4)(b) of Council Directive 2003/96/EC of 27 October 2003 (which relates to the taxation of energy products and electricity).

(3)     “Metallurgical process†means a process of any of the following descriptions.

(4)     The descriptions are—

(a)     a process falling within Division 24 of NACE Rev 2, excluding Class 24.46;

(b)     a process falling within Group 25.5 of NACE Rev 2;

(c)     a process falling within Class 25.61 of NACE Rev 2 which is—

(i)     plating, anodising etc of metals;

(ii)     heat treatment of metals;

(iii)     deburring, sandblasting, tumbling and cleaning of metals where carried out in conjunction with a process mentioned in paragraph (a) or (b).

In

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