New levy rates will apply to the Synthetic Greenhouse Gas (Goods) Levy on 1 January 2016.
The Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2015 provides for the changes to the levy rates.
The new levy rates will be incorporated into Schedule 2 of the principal regulations (the Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013) after the rates come into force on 1 January 2016. We expect these regulations will be amended by 11 January 2016. In the interim, the new rates can be seen in the attached sheet.
The levy applies to a range of imported goods including fridges, freezers, heat pumps, air-conditioners, and refrigerated trailers.
Synthetic greenhouse gas goods imported after midnight on 31 December 2015 will be subject to the new rates.
For further information about the levy please see Fact Sheet 47 - Synthetic Greenhouse Gas (Goods) Levy or contact Customs on 0800 786 (0800 4 CUSTOMS).