Climate Change Levy Guidance - Main Contents


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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, tribunals and complaints


(This text has been withheld because of exemptions in the Freedom of Information Act 2000)