Commentary

V21.101 Background to climate change levy

Part V21 Climate change levy

V21.101 Background to climate change levy

Introduction to climate change levy

V21.101 Background to climate change levy

Climate change levy (CCL) was introduced on 1 April 2001 and is a single stage tax chargeable at the time of supply to business users of electricity, gas and certain other commodities. It does not apply to taxable commodities used by domestic consumers, or by charities to the extent of their non-business activities. CCL has a complex structure and is subject to a range of exclusions, exemptions and reliefs. The detailed rules of CCL, which is under the care and management of the Her Majesty's Revenue and Customs

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