HC Deb 23 November 2001 vol 375 cc554-5W
Chris Grayling

To ask the Secretary of State for Trade and Industry in what circumstances a butcher's shop could be liable for payments under the climate change levy. [12746]

Mr. Wilson

The climate change levy aims to increase energy efficiency across all sectors of business, including small food retailers, and will help the UK to meet its commitments to reduce greenhouse emissions, including our Kyoto target. Those small businesses, including butchers' shops, which have very low energy consumption below the minimum thresholds as defined in the Finance Act 2000 are not liable to pay the climate change levy.

Businesses with energy use higher than the thresholds will be liable to pay the levy. However any such businesses can minimise their levy bills by buying levy-exempt, green electricity, for example from new renewable sources; by taking advantage of energy efficiency advice and support from the new Carbon Trust, which aims to take account of the needs of small businesses; or by investing, using the new scheme of enhanced capital allowances for energy efficiency improvements (which covers items including refrigeration equipment).