Commentary

V21.136 Payment and rate of CCL

Part V21 Climate change levy

V21.136 Payment and rate of CCL

Accounting

V21.136 Payment and rate of CCL

Persons liable to account for CCL

The person liable to account for CCL charged on a taxable supply is the person making the supply1 except where

  1.  

    •     the taxable supply is made by a person who is not resident in the UK2, and is not a utility3, the person liable to account for CCL is the recipient of the supply, and

  2.  

    •     climate change agreement targets have not been met, the person liable to account for CCL is the operator of the facility4

  3.  

    •     the supply is subject to carbon price support rates, the person liable to account for CCL is the recipient of the supply5

Returns and payment of CCL

HMRC may by regulations make provision:

  1.  

    •     for persons liable to account for CCL to do so by reference to such 'accounting periods' as may be determined by or under the regulations6, or in such other way as may be determined7

  2.  

    •     for persons who are or are required to be registered under CCL to be subject to such obligations to make returns for those purposes for such periods, at such times and in such form as may be so determined8, and

  3.  

    •     for persons who are required to account for CCL to become liable to pay the amounts due from them at such times and in such manner as may be so determined9

In particular, regulations under this rule10 may contain provision:

  1.  

    (1)     for CCL falling to be accounted for by reference

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