Notice

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

This notice provides information about supplies of taxable commodities to which the full rates of Climate Change Levy don't apply.

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Details

This notice cancels and replaces Notice CCL1/3 (December 2016).

Published 6 November 2015
Last updated 4 April 2017 + show all updates
  1. Amendments to sections 3 and 4.
  2. Amendments to sections 1, 4 and 6.
  3. 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.
  4. 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.
  5. First published.