158Effect of exemption

158 Effect of exemption

158 Effect of exemption

(1) A scheme participant is entitled to deduct the following from the total value of its liable uses for a compliance period—

(a) the value of each use of gas that is fully exempt gas use,

(b) a proportion of the value of each use of gas that is partially exempt gas use (the exempt proportion).

(2) An order granting an exemption may specify the allowances that may be made by scheme participants, in applying the exemption, for gas losses occurring during the conveyance of the gas to a retail customer.

(3) If gas is the subject of an allowance, the gas may also be deducted from the total value of liable uses made by a scheme participant, in accordance with the exemption.

(4) An order granting an exemption may authorise the Scheme Regulator to make rules relating to the exemption, including rules relating to assessment of deductions under this Division.

(5) A scheme participant must make a deduction under this Division in accordance with the provisions of the relevant exemption and rules made under subclause (4).

(6) In proceedings under this Act involving a scheme participant, the burden of establishing that the scheme participant was entitled to deduct the exempt liable use lies on the scheme participant.