UK Offence Report

Penalties to be provided for by regulations

regulation 20 of The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001

This offence was read from the text as made, and no revised version was available, so a later revocation could not be ruled out. Check the current text at legislation.gov.uk.

What the provision says

20 A person who fails to comply with

a requirement imposed on him by or under any of the following regulations shall be liable to

a penalty of £250 for each such failure—

a regulation 2(1), 2(2), 2(3), 2(4) or 2(5) (form, manner, etc of notification about registrability);

b regulation 3(1), 3(5) or 3(10) (changes in particulars of notification about registrability);

c regulation 4(2) (notification of ceasing taxable activities);

d regulation 14(2) or 14(3) (notification by non resident taxpayer);

e regulation 19(1) or 19(2) (notification by tax representative).

Text as made, from legislation.gov.uk. © Crown copyright, reused under the Open Government Licence v3.0. This is the text as originally made; later amendments are not shown here.

Who it binds, and what has to be proved

Binds
a person
Conduct
failing to comply with a notice or direction
Fault element
Strict liability
Burden of proof
No statutory defence — prosecution proves everything

The prosecution must prove that the conduct happened. This is a strict liability offence as drafted: the provision uses no word of intention, knowledge, recklessness or negligence, so there is no need to show that a person meant to do it, knew about it, or was careless.

Intention, knowledge and carelessness are irrelevant to guilt. They may still matter a great deal to sentence.

The provision states no defence, so the prosecution bears the burden on every element of the offence.

Classifier’s reasoning: no word of intention, knowledge, recklessness or negligence in the offence or its provision.

What would breach regulation 20?

These are illustrations, not law. They are generated from the provision’s own words to show the shape of the offence. Whether any particular conduct is caught depends on the full text, on any amendment since, and on the facts.

  1. On these words an offence is committed where a person fails to comply with a requirement imposed on him by or under any of the following regulations.
  2. Being served with a notice under the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001 and doing nothing by the date it specifies.
  3. Doing part of what the notice requires, where it required all of it.
  4. Disagreeing with the notice and ignoring it, rather than using whatever appeal the instrument provides.

Penalty

Mode of trial
Not determined
Maximum fine
£250
Maximum prison (summary)
Not determined

Sentencing

Offences of this kind are usually sentenced under the guidelines below. This is a mapping by subject, not a finding about this provision, and the links go to a search of the Sentencing Council’s own site.

Prosecution figures

No published per-offence figure was found for this provision, and it could not be matched to a Ministry of Justice offence code. Offences created by statutory instrument very largely do not have one. Absence of a figure is not evidence that the offence is unused.

Status and lifecycle

Current status
Status not determined
Made
4 January 2001
In force from
29 January 2001
Extent
Not stated

How this was established: read from the text as made; no revised version available, so later revocation could not be ruled out.

What the instrument is for

(This note is not part of the Regulations) — the explanatory note published with the instrument, © Crown copyright.

These Regulations make provision about registration for climate change levy (CCL) and certain related matters. They take effect on 29 January 2001 in accordance with Part I. People who carry out or intend to carry out activities that make them registrable for CCL must notify Customs and Excise accordingly. Part II regulates the notification process. In general, a person has 30 days to notify Customs using Form CCL 1. Partnership details must be notified individually using Form CCL 2. Customs may require further details in particular cases. Provision is also made for notifying Customs about errors and changes in circumstances. Under Part III Customs can allow eligible companies to form CCL groups. Such treatment does not alter CCL becoming due on a supply. However group members will account for levy on a joint return made by the group’s representative member. Provision is made for changes in the composition of the group, or the identity of the representative member, and for the ending of group treatment. Part IV makes provision about who is responsible for certain CCL requirements in the case of partnerships and unincorporated associations. It also makes provision for the voluntary or compulsory appointment of tax representatives for taxpayers who are not resident in the United Kingdom. There are detailed rules about changes to the arrangements. A breach of these provisions may lead to a penalty under Part V of these Regulations or, in certain cases, under Schedule 6 to the Finance Act 2000. Part VI defines some of the expressions used elsewhere in the Regulations.

Read the full note and every offence in this instrument

How this was identified as an offence

Everything above rests on the judgement that this provision creates a criminal offence, rather than mentioning one. That judgement is made by rule, from the words of the provision, and this is the rule that made it — with a confidence of 0.68.

Basis
the provision states a penalty in older drafting
Confidence
0.68 of 1.00

A provision that states a penalty for an offence created elsewhere can read very like one that creates an offence, and the rules can mistake the one for the other. If the text quoted above sets a penalty for something made an offence by another provision, treat the classification on this page with that in mind, and read the instrument.

Check the source