CCLG1050 - Introduction: Scope of this guidance

Our books of guidance are the main reference material for people in the Department. All HM Revenue & Customs’ formal procedures and work systems are outlined in these books which give managers and staff the Department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HM Revenue & Customs staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This book deals with Climate Change Levy (CCL) which is a single stage tax, chargeable on taxable supplies of specified commodities used as fuel for lighting, heating and power to industrial, commercial end-users and the public sector. It is part of a package of measures aimed at helping the UK meet targets to reduce greenhouse gas emissions.

This book explains our view of the law. Our view of the law is, where appropriate, supported by extracts from the law. These are shown in boxes within the text. Generally, extracts from the law are complete, but there are occasions where, for the sake of clarity, some part of the law is omitted. Where that occurs, the gap is identified by the usual convention, ie “...” If you quote the law you should either quote the full text without omissions or use dots, as shown in the guidance.