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.
This notice cancels and replaces Notice CCL1/3 (December 2016).
Published: 6 November 2015
Updated: 4 April 2017
- 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.
- First published.