Guidance and regulation

Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.

• From: HM Revenue & Customs
• Updated: 4 August 2022

Find the commodity description, code number and tax type code number to identify the type and rate of excise duty payable if you're a UK-based business.

• From: HM Revenue & Customs
• Updated: 22 November 2023

• UK Trade Tariff: excise duties, reliefs, drawbacks and allowances on or after 1 August 2023

  1. Introduction This part concentrates on goods liable to excise duty. It…

• UK Trade Tariff: excise duties, reliefs, drawbacks and allowances on or before 31 July 2023

  1. Introduction This part concentrates on goods liable to excise duty. It…

Find out which supplies of taxable commodities the full rates of Climate Change Levy do not apply to.

• From: HM Revenue & Customs
• Updated: 9 October 2023

If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.

• From: HM Revenue & Customs
• Updated: 17 May 2023

If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.

• From: HM Revenue & Customs
• Updated: 30 March 2023

How to pay the Climate Change Levy and how long your payment will take to reach HMRC.

• From: HM Revenue & Customs
• Updated: 30 March 2023

If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.

• From: HM Revenue & Customs
• Updated: 20 July 2023

Find out about the carbon price floor introduced on 1 April 2013.

• From: HM Revenue & Customs
• Updated: 29 September 2023

If you're an electricity producer or energy supplier, find out how to correct errors and what to do if you've paid too little or too much levy.

• From: HM Revenue & Customs
• Updated: 30 March 2023

Find out the liability to the main rates of Climate Change Levy of taxable commodities supplied to and by a combined heat and power station.

• From: HM Revenue & Customs
• Updated: 13 November 2023

Find out the circumstances when you may have financial penalties and interest for Climate Change Levy.

• From: HM Revenue & Customs
• Updated: 28 September 2023

Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond

• From: HM Revenue & Customs
• Updated: 8 January 2013

Find out about the force of law guidance for Climate Change Levy.

• From: HM Revenue & Customs
• Updated: 30 March 2023

Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.

• From: HM Revenue & Customs
• Updated: 31 January 2024

Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.

• From: HM Revenue & Customs
• Updated: 8 July 2014

An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• From: HM Revenue & Customs
• Updated: 19 March 2014