Commentary

V21.122 The main supplies

Part V21 Climate change levy

V21.122 The main supplies

Supplies

V21.122 The main supplies

Introduction

Supplies of taxable commodity are taxable supplies unless they are excluded1 or exempted2, or are outside the scope of CCL. Supplies for their own use by gas and electricity utilities are, insofar as they are unconnected to production, deemed to be self-supplies and are included as taxable supplies3. This is to ensure that producers are treated in the same way as other industrial and commercial users.

Supplies of electricity

CCL is charged on a supply of electricity if the supply is made by an electricity utility (including a deemed self-supply to the utility itself

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