Section 58C — Finance Act 2003: Relief for new zero-carbon homes: supplemental

Relief for new zero-carbon homes: supplemental 58C 1 Regulations under section 58B—

a shall include provision about the method of claiming relief (including documents or information to be provided),

and b in particular, shall include provision about the evidence to be adduced to show that a dwelling satisfies the definition of “zero-carbon home”.

2 Regulations made by virtue of subsection (1)(b) may, in particular—

a refer to a scheme or process established by or for the purposes of an enactment about building;

b establish or provide for the establishment of a scheme or process of certification;

c specify, or provide for the approval of, one or more schemes or processes for certifying energy efficiency. d provide for the charging of fees of a reasonable amount in respect of services provided as part of a scheme or process of certification.

3 In defining “zero-carbon home” regulations under section 58B may include requirements which may be satisfied in relation to a dwelling either—

a by features of the building which, or part of which, constitutes the dwelling , or b by other installations or utilities.

4 Regulations under section 58B may modify the effect of section 108, or another provision of this Part about linked transactions, in relation to a set of transactions of which at least one is the first acquisition of a dwelling which is a zero-carbon home.

5 In determining whether section 116(7) applies, and in the application of section 116(7), a transaction shall be disregarded if or in so far as it involves the first acquisition of a dwelling which is a zero-carbon home.

6 Regulations under section 58B—

a may provide for relief to be wholly or partly withdrawn if a dwelling ceases to be a zero-carbon home, and b may provide for the reduction or withholding of relief where a person acquires more than one zero-carbon home within a specified period.

7 Regulations under section 58B may include provision for relief to be granted in respect of acquisitions occurring during a specified period before the regulations come into force.