Guidance and regulation

Find the latest Climate Change Levy and Carbon Price Support rates for energy providers.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about exemptions or reliefs that apply to Climate Change Levy if you're a supplier or producer.

• From: HM Revenue & Customs
• Updated: 4 August 2022

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.

• From: HM Revenue & Customs
• Updated: 17 May 2023

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.

• From: HM Revenue & Customs
• Updated: 22 November 2023

Find out which supplies of taxable commodities the full rates of Climate Change Levy do not apply to.

• From: HM Revenue & Customs
• Updated: 9 October 2023

If you're an electricity producer or energy supplier, find out how and when to send HMRC your returns.

• From: HM Revenue & Customs
• Updated: 20 July 2023

How to pay the Climate Change Levy and how long your payment will take to reach HMRC.

• From: HM Revenue & Customs
• Updated: 30 March 2023

Guidance for claimants of exemptions from climate change levy (CCL) for mineralogical and metallurgical processes.

• From: HM Revenue & Customs
• Updated: 8 July 2014

Find out about the carbon price floor introduced on 1 April 2013.

• From: HM Revenue & Customs
• Updated: 29 September 2023

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.

• From: HM Revenue & Customs
• Updated: 30 March 2023

Check who's been granted a Climate Change Levy (CCL) utility direction for gas and electricity, so you can decide whether to charge CCL.

• From: HM Revenue & Customs
• Updated: 31 January 2024

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.

• From: HM Revenue & Customs
• Updated: 13 November 2023

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.

• From: HM Revenue & Customs
• Updated: 30 March 2023

Find out the circumstances when you may have financial penalties and interest for Climate Change Levy.

• From: HM Revenue & Customs
• Updated: 28 September 2023

Find out about the force of law guidance for Climate Change Levy.

• From: HM Revenue & Customs
• Updated: 30 March 2023

An overview of announcements made by HM Revenue and Customs (HMRC) for Budget 2014.

• From: HM Revenue & Customs
• Updated: 19 March 2014

Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond

• From: HM Revenue & Customs
• Updated: 8 January 2013