Excise Notice CCL1/3 Climate Change Levy – Reliefs And Special Treatments For Taxable Commodities | Part V21 Climate Change Levy | De Voil Indirect Taxes

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Commentary

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

Part V21 Climate change levy

24 November 2020.

1. Introduction

1.1 About this notice

This notice provides information about supplies of taxable commodities to which the full rates of Climate Change Levy (CCL) do not apply, and the certification and other procedures that must be followed in order to claim the reliefs.

1.2 Who should read this notice

This notice is for energy suppliers and for energy consumers in the business and public sectors that may be liable to the main rates of CCL, and for owners of generators and operators of combined heat and power (CHP) stations who are deemed to make a taxable self-supply that may be liable to the carbon price floor (CPS) rates of CCL.

Unless indicated to the contrary where we say 'you' or 'your' we mean the energy generator, energy supplier or energy consumer and where we say 'we', 'our' or 'us' we mean HMRC.

1.3

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