CLIMATE CHANGE LEVY

1(1)  A tax to be known as climate change levy (“the levy” ) shall be charged in accordance with this Schedule.

1(2)  The levy is under the care and management of the Commissioners of Customs and Excise.

Cross references

Fossil Fuel Levy Regulations 1990 (SI 1990/266): computation of Fossil Fuel Levy takes account of CCL paid (not reproduced).

Official Publications

Notice CCL1: a general guide to climate change levy.

HMRC Climate change levy manual, para. CCLG1000.

Notes

The Commissioners of Customs and Excise are now the Commissioners for Her Majesty's Revenue and Customs, i.e. HMRC (CRCA 2005, s. 1).


LEVY CHARGED ON TAXABLE SUPPLIES

Related HMRC Manuals

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