CCLG10050 - Time of supply: Introduction

For Climate Change Levy (CCL) purposes the time of supply rules for taxable commodities, other than for gas and electricity are based on the rules for VAT, and depend upon delivery, availability, payment and invoicing of goods (see V1-11).

There are special rules for supplies of gas and electricity because they are continuous supplies of goods for which there is no basic time of supply for VAT purposes. In addition, the levy is imposed at the time of supply of a taxable commodity, and unlike VAT, a consideration (payment) does not create a time of supply. There is therefore no payment based levy tax point for gas and electricity.