Updated climate change levy notices
HMRC have updated six notices relating to the climate change levy. This environmental tax came into force on 1 April 2001. The new notices cancel and replace the previous versions from July 2009.
The levy is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in industry, commerce, agriculture, public administration, and other services. The levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use.
The updated notices each contain dozens of questions and answers:
Notice CCL1: A general guide to climate change levy. The revised notice updates the review and appeal procedures and changes in a number of penalties.
Notice CCL1/1: Registering for climate change levy. This notice explains what climate change levy (CCL) is, how to decide if you should register for CCL, the mechanics of registering, what records you will need to keep, and how to cancel your registration.
Notice CCL1/2: Combined heat and power schemes. This notice references supplies to or from a combined heat and power (CHP) station. It also provides guidance to licensed suppliers of electricity who wish to supply CHP electricity to consumers.
Notice CCL1/3: Reliefs and special treatments for taxable supplies. This notice provides information in respect of supplies of taxable commodities to which the full rate of levy does not apply, and the certification procedures that must be followed in respect of them.
Notice CCL1/4: Electricity from renewable sources. This notice explains the rules for Climate Change Levy (CCL) governing exempt supplies of electricity derived from renewable sources. The revisons largely relate to the inclusion of ‘coal mine methane’ for the purposes of CCL.
Notice CCL1/5: Penalties and interest. This notice explains the circumstances when you may incur financial penalties and interest in respect of Climate Change Levy (CCL).