Climate Change Levy
A number of changes relevant to the Climate Change Levy (CCL) will come into effect on 1 April 2011.
- The relief formula is to be amended to reduce the amount of relief that can be claimed by businesses in a Climate Change Agreement (CCA) from 80% to 65%.
- Due to the amendment to the relief formula, affected businesses will be required to submit a new PP11 supplier certificate to their supplier at the time of their first annual review.
- The current requirements on relief claimants and energy suppliers to send copies of the PP11 supplier certificate forms to HMRC is to be removed.
As part of this change, HMRC are introducing redesigned PP11 supplier certificate and PP10 supporting analysis forms. From 1 April 2011 all businesses eligible to claim end-use reliefs should ensure that they use the revised forms.