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Ports: Electricity

Volume 714: debated on Thursday 5 November 2009

Question

Asked by

To ask Her Majesty's Government whether ports that supply electricity to tenants are classified as directed utilities suppliers under the climate change levy and therefore are responsible for collecting the levy from their tenants. [HL6058]

Ports that supply electricity to tenants are not routinely classified as directed utilities under the climate change levy. There is scope within the levy rules for HM Revenue and Customs to direct that a person be treated as an electricity utility, a gas utility or both but this would usually be at the request of the port.