Climate Change Levy Guidance - Main Contents
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Introduction |
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General principals |
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Registration |
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Accounting for the levy |
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The obligation to keep and preserve records |
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Excluded supplies |
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Exempt supplies |
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Reduced-rate energy intensive users |
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Half-rate supplies to horticultural producers |
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Time of supply |
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Deemed supply - own use of commodities by utilities and producers |
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Importers and exporters of energy |
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Bad debt relief on CCL |
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Certification |
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Assessments and penalties |
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Reviews, appeals, tribunals and complaints |
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
