Policy papers and consultations

This this tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2024 which were announced at Autumn Statement 2022.

• From: HM Revenue & Customs
• Updated: 15 March 2023

• Climate Change Levy: changes to rates from 1 April 2024

  Who is likely to be affected Business and public sector users of energy;…

This tax information and impact note is about operators of combined heat and power stations (CHPs) who will not meet performance standards for reasons associated with coronavirus (COVID-19).

• From: HM Revenue & Customs
• Updated: 9 June 2021

• Climate Change Levy – combined heat and power stations (CHPs) coronavirus (COVID-19) easement

  Who is likely to be affected Operators of combined heat and power stations…

This tax information and impact note is about changes to Climate Change Levy main and reduced rates.

• From: HM Revenue & Customs
• Updated: 3 March 2021

• Changes to rates for the Climate Change Levy for 2022 to 2023 and 2023 to 2024

  Who is likely to be affected Business and public sector users of energy,…

This Tax Information and Impact Note is about changes to the main and reduced rates of the Climate Change Levy from 6 April 2020.

• From: HM Revenue & Customs
• Updated: 11 March 2020

The government has published draft indirect tax legislation for technical consultation.

• From: HM Revenue & Customs and 1 others
• Updated: 10 December 2013