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CCL is a tax on the taxable supply of specified energy products (taxable commodities) for use as fuels that is for lighting, heating and power, by business consumers including consumers in:
CCL does not apply to taxable commodities supplied for use by domestic consumers or to charities for non-business use.
There are four groups of taxable commodities, as follows:
CCL is charged at a specific rate per unit of energy. There is a separate rate for each of the four categories of taxable commodity. The rates are based on the energy content of each commodity and are expressed in kilowatt-hours (kWh) for gas and electricity, and in kilograms for all other taxable commodities. Follow the link below for the rates, including gas in Northern Ireland where a lower rate for gas applies.
If you make taxable supplies of taxable commodities - including taxable self-supplies - you must notify us and register for CCL. Unlike VAT there is no registration threshold. You can find out whether you are liable to register for CCL, how to register and how to cancel a registration in Notice CCL 1/1.
You may be liable to a penalty if you are required to register for CCL and fail to do so.
Read more about penalties and interest in Notice CCL1/5 Penalties and interest
Yes. It forms part of the consideration for the supply. This is the same as happens with excisable goods where VAT is charged on Excise Duty.
CCL is declared on form CCL 100; the Climate Change Levy return. This form must be submitted periodically by registered persons as a declaration to HMRC of the tax due from them. Accounting periods are normally of 3 months’ duration though non-standard accounting periods can be requested.
HMRC will send the CCL 100 to you, and it will show the date by which it must be received by them and payment made (the due date).
The CCL 100 Climate change levy return must be signed by a responsible person. In the case of a limited company this should be the director or company secretary, one of the partners in the case of partnerships, the proprietor in the case of sole proprietorships, an authorised official in the case of an unincorporated body and a trustee or the beneficiary(ies) in the case of a trust.
A Welsh Language version of the form (CCL 100W) is available from the address shown in paragraph 7.2 of Notice CCL 1 A general guide to Climate Change Levy.
The term ‘reliefs’ covers CCL exclusions, exemptions and the reduced rate and lower rate of CCL for gas supplies in Northern Ireland. Generally, reliefs for supplies of taxable commodities are applied by the energy supplier at the time the supply is made based on a certificate of relief entitlement given to them by the customer.
Supplies of gas in Northern Ireland do not require a certificate of relief entitlement to be given by the customer to the supplier. The lower rate of CCL is applied automatically by the gas supplier. However, supplies of gas for burning in Northern Ireland can still benefit from relevant exemptions and exclusions
You can find out more about the CCL ‘reliefs’ and how they are claimed in the Notices below.
Further information can be obtained from the CCL notices mentioned above or by contacting the VAT, Excise and Customs Helpline.
Note: all notices and publications are currently under review and will be updated in due course