Climate Change Levy Guidance - Main Contents
Updates to this guidance | Search this Manual
| CCLG1000 | Introduction | ||
| CCLG2000 | General principals | ||
| CCLG3000 | Registration | ||
| CCLG4000 | Accounting for the levy | ||
| CCLG5000 | The obligation to keep and preserve records | ||
| CCLG6000 | Excluded supplies | ||
| CCLG7000 | Exempt supplies | ||
| CCLG8000 | Reduced-rate energy intensive users | ||
| CCLG10000 | Time of supply | ||
| CCLG11000 | Deemed supply - own use of commodities by utilities and producers | ||
| CCLG12000 | Importers and exporters of energy | ||
| CCLG13000 | Bad debt relief on CCL | ||
| CCLG14000 | Certification | ||
| CCLG15000 | Assessments and penalties | ||
| CCLG16000 | Reviews, appeals, tribunals and complaints |
