Commentary

Division V21.1 Climate change levy

Part V21 Climate change levy

Division V21.1 Climate change levy

Part V21     Climate change levy

V21.1     Commentary

V21.2     HMRC Notices

V21.3     Cases and tribunal decisions

Division V21.1     Climate change levy

By Andrew Brooks

Introduction to climate change ley

Background to climate change levy V21.101

Glossary of terms V21.102

Scope

Scope of the tax V21.103

Taxable commodities V21.104

Supplies

The main supplies V21.122

Excluded supplies V21.123

Exempt supplies V21.124

Supplies subject to Carbon Price Support rates V21.125

Deemed supplies V21.126

Supplier certificates V21.127

Combined heat and power schemes V21.128

Utilities V21.129

Electricity from renewable sources V21.130

Time of supply

Time of supply V21.131

Accounting

Payment and rate of CCL V21.136

Bad debts, tax credits, etc V21.137

Climate change levy agreements

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