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Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.
Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.
Find the commodity description, code number and tax type code number to identify the type and rate of excise duty payable if you're a UK-based business.
1. Introduction This part concentrates on goods liable to excise duty. It…
Find out which supplies of taxable commodities the full rates of Climate Change Levy do not apply to.
If you're an electricity producer or energy supplier, check if you should register, send returns and pay the levy. Also, find out how to change or cancel a registration.
Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.
If you're an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions.
If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.
If you're an electricity producer or energy supplier, find out how to correct errors and what to do if you've paid too little or too much levy.
Find out about the carbon price floor introduced on 1 April 2013.
How to pay the Climate Change Levy, and how long it takes for your payment to reach HMRC.
Find out the liability to the main rates of Climate Change Levy of taxable commodities supplied to and by a combined heat and power station.
Find out the circumstances when you may have financial penalties and interest for Climate Change Levy.
Find out about the force of law guidance for Climate Change Levy.
An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.
Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond
How to tell HMRC if you’re an insolvency practitioner for Climate Change Levy purposes, where to send final returns and how to cancel the registration.
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