Guidance

Climate Change Levy: register or change your details

Find out how to register or cancel a registration for the Climate Change Levy if you’re a energy product provider.

Overview

You register in the same way for both the main Climate Change Levy (CCL) rates and the Carbon Price Support (CPS) rates.

You need to register with HM Revenue and Customs (HMRC) for the main rates of CCL if you supply business customers with:

You need to register for the CPS rates if you use fossil fuels (excluding oil) to generate electricity.

When to register

You must register within 30 days of the date you make, or intend to make, your first taxable supply or self-supply.

Registration forms

Use form CCL1: application to register to register for both the main rates and CPS rates of CCL.

You may then need to complete other forms depending on your status. Send all your forms to:

HM Revenue and Customs
Central Collection Unit (CCL)
Alexander House
21 Victoria Avenue
Southend
SS99 1AY

Partnerships

Along with the 2 standard registration forms, complete form CCL2: partnership details.

Trusts

The CCL1 form should be filled in by a trustee if it’s run by trustees, or by all beneficiaries if it’s run by those beneficiaries.

You’ll also need to fill in:

Groups

With group registration, you can register your company, alongside other individual companies, through one representative member.

Companies must account for CCL on:

  • all taxable fuel movements between members of the group
  • self-supplies made by group members

As part of the group you’re jointly and severally liable for any tax due from the representative member. The same applies to the other members.

For HMRC to approve a group registration, the group must be controlled by either:

  • a company within the group
  • an outside company
  • an individual
  • a partnership

To apply to set up a new Climate Change Levy group or appoint a new representative member for an existing group use form CCL50: application for group treatment.

To provide details of all the members of a group, use form CCL51: Climate Change Levy: group member details.

Divisions

You can apply for divisional registration if it would cause your company difficulty to submit a single Climate Change Levy return.

All divisions will have a separate Climate Change Levy registration number. You’ll then need to submit a separate tax return for each division. Climate Change Levy will be applied to movements between divisions.

Each division must:

  • be an independent unit
  • have its own accounts
  • operate in a different location to other divisions

You won’t pay Climate Change Levy on movements of taxable fuel between divisions. If a taxable fuel is consumed by any division though, the consuming division is responsible for the Climate Change Levy due.

For each division you want to register you should also fill in a separate CCL1D: divisional registration form.

You should also send a letter written by or on behalf of the corporate body explaining why you want to register each division separately.

Change your Climate Change Levy registration details

You should write to HMRC within 30 days if:

  • your business details change
  • you need to cancel your registration

You could get a penalty if you don’t notify HMRC on time.

Published 18 December 2014