delete The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026
Amends the Climate Change Levy to add hydrogen and a specific sodium bicarbonate production process to the list of exempt uses, expanding the scope of fuels that can be used without paying the levy when used for non-fuel purposes.
Expands regulatory complexity by adding more exemptions to the Climate Change Levy, creating more carve-outs that distort market incentives and increase administrative burden for compliance. The levy itself is a tax on energy use that raises costs across the economy and should be repealed entirely rather than continually modified.