Notice

Excise Notice CCL1/3: Climate Change Levy — reliefs and special treatments for taxable commodities

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

• From: HM Revenue & Customs
• Published: 6 November 2015
• Last updated: 22 October 2024 — See all updates

Documents

Climate Change Levy ― reliefs and special treatments for taxable commodities (Excise Notice CCL1/3)

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Details

This notice provides information about:

• supplies of taxable commodities to which the full rates of Climate Change Levy do not apply
• the certification and other procedures that you must follow to claim the reliefs

Published 6 November 2015
Last updated 22 October 2024 + show all updates

1. 22 October 2024

   We have updated section 3.3 and section 4.1 with a link to guidance on reporting subsidies for open access rail operators and businesses in Climate Change Agreements.

2. 9 October 2023

   Information about the HMRC Charter and how to contact HMRC has been updated.

3. 24 November 2020

   Section 6.9 Entitlement to relief for persons making onward supplies on behalf of qualifying customers, has been updated.

4. 12 March 2020

   Section 6.7 Businesses affected by amendment of the relief formula, has been updated. Claimants should submit new PP10 and PP11 forms as soon as possible following a change in relief level.

5. 21 January 2019

   The information on former lower rates for gas supplied in Northern Ireland has been removed in paragraph 1.5 and section 5, paragraph 2.5 has been amended in the de minimis table entry for unmetered electricity to more closely match legislation and section 6 has been rewritten to improve clarity and give examples of evidence that should be provided in the event of a retrospective relief claim to HMRC.

6. 27 March 2018

   Notice has been updated to show worked examples of how to complete the CCL relief form PP10.

7. 4 April 2017

   Amendments to sections 3 and 4.

8. 29 December 2016

   Amendments to sections 1, 4 and 6.

9. 20 April 2016

   This Notice CCL1/3 (April 2016) cancels and replaces Notice CCL1/3 (November 2015). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

10. 6 November 2015

    Renewable sourced electricity generated on or after 1 August 2015 will no longer be exempt from Climate Change Levy. The exemption still applies for renewable source electricity generated before 1 August 2015 where the relevant conditions are met.

11. 6 November 2015

    First published.