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Climate change levy: hooray for FB 2013!

The draft Finance Bill for 2013 contains a re-write of the FA 2012 changes to the climate change levy which will be welcomed by many in the industry especially coal suppliers where the new rules make clear that instead of eliminating certain exemptions – causing confusion about whether self-billing would be needed – there will be deemed self-supplies that will make compliance much easier for all involved.

Amongst all the gloom and doom of the GAAR and other uncertainties in the tax legislation planned for this year it is nice to know that the draft Finance Bill 2013 published in December does have a ray of sunshine in it. Certainly coal producers who had been facing April 2013 with trepidation should now...

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