V21.103 Scope of the tax

Scope of the climate change levy

V21.103 Scope of the tax

Taxable commodities—general

CCL is a tax on supplies of electricity, gas and certain other commodities that are capable of being used as fuel1.

CCL is charged on 'taxable supplies'2, and any supply of a taxable commodity is a taxable supply3, unless it is specifically excluded or exempt.

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