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
Climate Change Agreements scheme
- industrial and commercial sectors 2013 to 2023 (PDF 41K)
Climate Change Agreements scheme -
agricultural sectors 2013 to 2023 (PDF 35K)
Sector Associations with Climate
Change Agreements (agricultural) (PDF 9K)
Sector Associations with Climate
Change Agreements (non agricultural) (PDF 17K)
Carbon price floor
The carbon price floor comes into effect on 1 April 2013. It is a tax on fossil
fuels used in the generation of electricity. You can find more information here.
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.
