CCL - reliefs - outside the scope and exempt supplies

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • CCL - reliefs - outside the scope and exempt supplies
  • Supplies not liable to CCL
  • CCL exempt supplies

This guidance note provides an overview of the CCL reliefs that are available. This note should be read in conjunction with the following guidance notes:

Notice CCL1/3 Climate change levy: reliefs and special treatments for taxable commodities ; De Voil Indirect Tax Service V21.123 (subscription sensitive)
  • Climate Change Levy (CCL) - main rates
  • Registering for CCL
  • CCL - accounting and record keeping requirements
  • CCL - reliefs - reduced rates and certificates
  • CCL - penalties and interest
Supplies not liable to CCL

If the supply is made to a domestic customer the supply will not be liable to CCL. The domestic and non-business charity rules are outlined in the Reduced VAT rate - supplies of fuel and power guidance note. If the supply is liable to the reduced rate of VAT then it will not be liable to CCL.

Domestic use will include the following types of customer:

  • accommodation used by the armed forces
  • caravans
  • children’s homes
  • elderly and disabled accommodation
  • hospices
  • houseboats (please see the Supplies of houseboats guidance note for more information)
  • houses, flats and other dwellings (please see the Definition of dwelling, relevant residential and relevant charitable purpose guidance note for a definition of a dwelling)
  • nunneries, monasteries and other similar types of religious communities
  • self-catering holiday accommodation
  • supplies made to community heating schemes
  • school, university and college residential accommodation used by students / pupils

It should be noted that if garages are intended to be used together with the dwelling (residential unit) then the CCL treatment of the garage will follow

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