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Notice

Excise Notice CCL1/3: Climate Change Levy — reliefs and special treatments for taxable commodities

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

Updates to this page

From:
HM Revenue & Customs
Published:
6 November 2015
Last updated:
24 March 2026
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  1. Sections 2.11, 3.11, 6.2, 10.1, 10.2 have been updated with the changes to reflect changes to the Climate Change Levy non‑fuel use exemption.

  2. We have updated section 3.3 and section 4.1 with a link to guidance on reporting subsidies for open access rail operators and businesses in Climate Change Agreements.

  3. Information about the HMRC Charter and how to contact HMRC has been updated.

  4. Section 6.9 Entitlement to relief for persons making onward supplies on behalf of qualifying customers, has been updated.

  5. Section 6.7 Businesses affected by amendment of the relief formula, has been updated. Claimants should submit new PP10 and PP11 forms as soon as possible following a change in relief level.

  6. The information on former lower rates for gas supplied in Northern Ireland has been removed in paragraph 1.5 and section 5, paragraph 2.5 has been amended in the de minimis table entry for unmetered electricity to more closely match legislation and section 6 has been rewritten to improve clarity and give examples of evidence that should be provided in the event of a retrospective relief claim to HMRC.

  7. Notice has been updated to show worked examples of how to complete the CCL relief form PP10.

  8. Amendments to sections 3 and 4.

  9. Amendments to sections 1, 4 and 6.

  10. This Notice CCL1/3 (April 2016) cancels and replaces Notice CCL1/3 (November 2015). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

  11. Renewable sourced electricity generated on or after 1 August 2015 will no longer be exempt from Climate Change Levy. The exemption still applies for renewable source electricity generated before 1 August 2015 where the relevant conditions are met.

  12. First published.

Documents

Climate Change Levy ― reliefs and special treatments for taxable commodities (Excise Notice CCL1/3)

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Details

This notice provides information about:

  • supplies of taxable commodities to which the full rates of Climate Change Levy do not apply
  • the certification and other procedures that you must follow to claim the reliefs

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