Climate change levy
Produced in partnership with Angus Evers of Shoosmiths
Climate change levy

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 impact
  • 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...

Brexit impact

11 pm (GMT) on 31 December 2020 marks 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 come to an end and significant changes begin to take effect across the UK’s legal regime. Any changes relevant to this content will be set out below. For further guidance, see Practice Note: Brexit—impact on environmental law and News Analysis: Brexit Bulletin—key updates, research tips and resources.

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

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