Commentary

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

Part V21 Climate change levy

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

Excise Notice CCL1/3
Climate Change Levy – reliefs and special treatments for taxable commodities

12 March 2020.

1. Introduction

1.1 What is this notice about?

This notice provides information about supplies of taxable commodities to which the full rates of Climate Change Levy (CCL) do not apply, and the certification and other procedures that must be followed in order to claim the reliefs.

1.2 Who should read this notice

This notice is for energy suppliers and for energy consumers in the business and public sectors that may be liable to the main rates of CCL, and for owners of generators and operators of combined heat and power (CHP) stations who are deemed to make a taxable self-supply that may be liable to the carbon price floor (CPS) rates of CCL.

Unless indicated to the contrary where we say 'you' or 'your' we mean the energy generator, energy supplier or energy consumer and where we say 'we', 'our' or 'us' we mean HMRC.

1.3 The legislation which covers this notice

A full list of extant CCL legislation is set out in Excise Notice CCL1: a general guide to Climate Change Levy.

1.4 CCL liability at a glance

RowSuppliesCCL liabilityParagraph or section where more detailed information can be found
1for domestic use, and for the non-business use of charitiesNil – excluded from the main rates of CCLsection 2
2of small quantities of fuel and powerNil – excluded from the main rates of CCLparagraph 2.5
3to community heating schemesNil – excluded (subject to certification) from the

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