Climate Change Levy Guidance - Main Contents
| 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 |
| CCLG9000 | Half-rate supplies to horticultural producers |
| 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, reconsiderations, tribunals and complaints |
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