CCL exemptions for mineralogical and metallurgical processes
Updated 8 July 2014
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This publication is available at https://www.gov.uk/government/publications/exemptions-from-climate-change-levy-for-mineralogical-and-metallurgical-processes-guidance/climate-change-levy-exemptions-for-mineralogical-and-metallurgical-processes
From 1 April 2014, taxable commodities used in mineralogical or metallurgical processes are exempt from the main rates of climate change levy. The exemptions ensure the UK tax treatment of highly energy intensive processes is in line with tax treatments elsewhere in the EU, thereby reducing any distortion of competition.
Guidance on the exemptions can now be found in HMRC public notice Excise Notice CCL1/3: Climate Change Levy - reliefs and special treatments for taxable commodities. This replaces interim guidance previously published at Budget 2014.