Commentary

Climate change levy

Budget Day 2021
Budget Day 2021 | Commentary

Climate change levy

Budget Day 2021 | Commentary

Climate change levy

Reduced rates (discount percentages) will be amended so that businesses in the Climate Change Agreement scheme will only be subject to an increase to their Climate Change Levy liability in line with the Retail Prices Index (RPI) for the years 2022 to 2023 and 2023 to 2024.

See OOTLAR para 1.47; Changes to rates for the Climate Change Levy for 2022 to 2023 and 2023 to 2024

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial