Excise Notice CCL1: a general guide to Climate Change Levy
This notice contains general information about the main rates of Climate Change Levy.
This notice cancels and replaces Notice CCL1 20 April 2016.
Published: 30 April 2015
Updated: 29 December 2016
- This Notice CCL1 (6 April 2016) cancels and replaces Notice CCL1 (20 April 2016). Amendments to sections 1, 2 and 7.
- This Notice CCL1 (April 2016) cancels and replaces Notice CCL1 (6 April 2016). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
- Electricity from renewable sources became taxable when generated after 1 August 2015 and not linked to a LEC. Paragraph 3.3 has been amended to reflect this. The main rates of CCL changed at Budget 2016. Paragraph 1.4 and 2.3 have been amended to reflect these changes.
- The main rates of CCL and the CPs rates of CCL changed at Budget 2015. Paragraph 1.4, 2.3 have been amended to reflect these changes. Paragraph 5.2.7 has been amended to reflect changes to how HMRC will issue directions to taxpayers.
- First published.