Climate change levy
Produced in partnership with Angus Evers of Shoosmiths

The following Environment practice note produced in partnership with Angus Evers of Shoosmiths provides comprehensive and up to date legal information covering:

  • Climate change levy
  • Brexit
  • The Climate Change Agreements (Amendment of Agreements) (EU Exit) Regulations 2018
  • What is the climate change levy?
  • Taxable supply
  • What is a business consumer?
  • Definition of self-supply
  • Exclusions
  • Exempt supplies
  • Taxable commodities
  • More...

Climate change levy

Brexit

11 pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. At this point in time (referred to in UK law as ‘IP completion day’), key transitional arrangements came to an end and significant changes began to take effect across the UK’s legal regime.

The Climate Change Agreements (Amendment of Agreements) (EU Exit) Regulations 2018

The Climate Change Agreements (Amendment of Agreements) (EU Exit) Regulations 2018, SI 2018/1205 (the CCA EU Exit Regulations) come into force on IP completion date. Regulation 2 of the CCA EU Exit Regulations make amendments to both umbrella agreements and underlying agreements under the Climate Change Agreement scheme. The amendments update references to the European Commission’s guidelines setting out the definition of an undertaking in difficulty to the latest version of those guidelines. They also, in light of Brexit, correct deficiencies in cross-references to Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC.

For more information on the commencement of Brexit SIs and on retained law, see Practice Notes:

  1. Brexit legislation tracker—Brexit SIs—commencement

  2. Introduction to retained EU law

What is the climate change levy?

The climate change levy (CCL) is a mandatory tax on UK business energy

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