HM Revenue and Customs (HMRC) have published updated guidance on the Climate Change Levy (CCL). The guidance cancels and replaces Notice CCL 1/1 March 2002. The new “Notice CCL1/1 (September 2005) contains additional information relating to the registration implications for relief recipients.

To recap, the levy is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in Industry, Commerce, Agriculture, Public administration and Other services. The levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use.

The new guidance notes can be accessed at:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_UpdatesContent&id=SHOW_ALLUPDATES_CCL

Source: www.hmrc.gov.uk (accessed 12/10/05)

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