Notice has been updated to show worked examples of how to complete the CCL relief form PP10.
Amendments to sections 3 and 4.
Amendments to sections 1, 4 and 6.
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.
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.