CCLG11225 - Deemed supply (own use of commodities by utilities and producers): Review of supplier certificate by relief recipient: Liability to register for CCL


Where a person makes taxable self-supplies, they must notify HM Revenue and Customs accordingly and register for the Climate Change Levy.

However, where a liability to register arises solely through the reconciliation of relief claimed on the use of taxable commodities, provision has been made whereby we may exempt a person from registration under certain conditions, see registration.