Guidance on Climate Change Levy, what it is, who it applies to and how to pay it
Climate
Change Levy - introduction
CCL
Rates
A
general guide to Climate Change Levy (Notice CCL1 )
Registering
for Climate Change Levy (Notice CCL1/1)
Combined
heat and power schemes (Notice CCL1/2)
Reliefs
and special treatments for taxable supplies (Notice CCL1/3)
Electricity
from renewable sources (Notice CCL1/4)
Penalties
and interest (Notice CCL1/5)
Businesses
to be treated as utilities for the purposes of CCL
Revenue & Customs
Brief 06/11 - Climate Change Levy (CCL): introduction of a lower
rate of CCL for supplies of natural gas in Northern Ireland
Revenue & Customs
Brief 11/11 - Climate Change Levy: changes to the reduced rate
and the supplier certification regime
Revenue &
Customs Brief 22/11 - Climate Change Levy: acquisition of electricity
from a combined heat and power station
Climate Change Levy forms can be accessed using our Find a Form tool.
