DMBM537435 - Debt and return pursuit: Climate Change Levy: Who is liable to pay the debt? The registered person
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The person liable to account for CCL on a taxable energy supply is the person making thesupply (paragraph 40 (1) of Schedule 6 to the Finance Act 2000).
If a person is making taxable supplies but is not registered, we will compulsorilyregister a person for CCL.
If the person making taxable supplies is:
- not resident in the UK; and
- is not a gas or electricity utility,
the person liable to account for and pay CCL on a taxable supply is the person makingthe supply (paragraph 40 (2) of Schedule 6 to the Act), who is also required to registerfor CCL. In either case, the person liable to pay CCL is the registered person.