| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)
Penalty ceiling: Prosecution 5 of 56 obligations carry an unlimited fine. 1 carries different penalties and 50 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Responsible Person24 Any Person19 Operator4 Distributor4 Trader1 Manufacturer1 Applicant1

Plus 2 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Responsible Person — also bound by 108 other Acts

MH(CT)(S)A 2003 30 duties

The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 21 duties

Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 21 duties

The Offshore Installations (Safety Case) Regulations 2005 19 duties

Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations (Northern Ireland) 1995 18 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Distributor — also bound by 182 other Acts

UK REACH Regulation (retained EU law) 44 duties

The Marketing of Fruit Plant and Propagating Material (England) Regulations 2017 28 duties

The Marketing of Fruit Plant and Propagating Material (Wales) Regulations 2017 26 duties

The Marketing of Fruit Plant and Propagating Material Regulations (Northern Ireland) 2017 25 duties

Electricity Safety, Quality and Continuity Regulations 2002 21 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Manufacturer — also bound by 502 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

Applicant — also bound by 307 other Acts

Insolvency (England and Wales) Rules 2016 46 duties

Human Medicines Regulations 2012 42 duties

The Land Registration Rules 2003 25 duties

Regulation (EU) No 1178/2011 (Aircrew) 20 duties

Value Added Tax Regulations 1995 18 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

PRELIMINARY

0 of 2 sections shown

2 other sections in this Part — procedural and definitional

s.001 Citation and commencement

s.002 General interpretation

Part 2

ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

26 of 38 sections shown

s.003 Accounting periods Regulated

Adhere to Climate Change Levy accounting periodsResponsible Person

s.004 Returns Regulated

Submit Climate Change Levy returns to HMRCResponsible Person

s.005 Content of returns Regulated

Complete and sign Climate Change Levy returns accuratelyResponsible Person

s.006 Cessation of authorisation Regulated

Account for Climate Change Levy until your authorisation endsAny Person

s.006 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy returns and pay tax dueResponsible Person

s.006 Payment Regulated

Pay Climate Change Levy (CCL) by the due dateResponsible Person

s.007 Records Regulated

Maintain Climate Change Levy (CCL) accounts and recordsResponsible Person

s.008 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy returns and pay the tax dueResponsible Person

s.009 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy returns and pay tax dueResponsible Person

s.013 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy returns and pay tax dueResponsible Person

s.014 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

s.015 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

s.017 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy returns and pay tax dueResponsible Person

s.018 Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit Regulated

Claim a repayment of overpaid Climate Change LevyApplicant

s.020 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Prosecution

Submit Climate Change Levy returns and pay tax dueResponsible Person

Unlimited fine

s.021 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

s.022 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and paymentsResponsible Person

s.023 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Prosecution

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

Unlimited fine

s.024 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

s.025 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy returns and pay tax dueResponsible Person

s.026 Corrections to CCL returns Prosecution

Inaccurately report Climate Change Levy (CCL) returnsAny Person

Unlimited fine

s.027 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy returns and pay tax dueResponsible Person

s.028 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Prosecution

Submit Climate Change Levy returns and pay tax dueResponsible Person

Unlimited fine

s.030 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

s.031 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

s.032 ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC. Regulated

Submit Climate Change Levy (CCL) returns and pay tax dueResponsible Person

12 other sections in this Part — procedural and definitional

s.006 (1) The Commissioners may terminate an authorisation in any case...

s.006 The Commissioners may vary any one of the amounts specified...

s.010 Bad debts: entitlement to tax credit

s.011 Other tax credits: entitlement

s.012 Tax credits: general

s.016 Bad debts: supplementary provisions

s.019 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded

s.029 Set-off

s.033 Special rules for excluded, exempt ... ... and reduced-rate supplies

s.admission to the scheme Admission to the scheme

s.annual accounting scheme Annual accounting scheme

s.interpretation of regulations 6b to 6g Interpretation of Regulations 6B to 6G

Part 3

EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

5 of 13 sections shown

s.034 Supplier certificates: basic rules Regulated

Provide a certificate to receive Climate Change Levy exemptionsAny Person

s.038 Supplier certificates: accounting for and payment of CCL Regulated

State the relief percentage on Climate Change Levy supplier certificatesAny Person

s.039 Special cases Regulated

Comply with Climate Change Levy rules for self-supplies and special importsAny Person

s.040 Suppliers to producers of commodities Regulated

Pay Climate Change Levy on energy used for non-production purposesAny Person

s.041 Non-registrable electricity producers Regulated

Other duties (1) — Crown / regulator

HMRC must treat small-scale electricity supplies as tax-exemptStatutory regulator

8 other sections in this Part — procedural and definitional

s.035 EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

s.036 EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

s.037 EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

s.042 EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

s.043 EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

s.044 Facilities covered by climate change agreements

s.045 Facilities covered by climate change agreements

s.excluded, exempt ... ... and reduced-rate supplies EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

Part 4

RENEWABLE SOURCE ELECTRICITY

1 of 6 sections shown

s.049 Conditions for exemption from CCL Regulated

Maintain and provide records for Climate Change Levy (CCL) renewable exemptionsDistributor

5 other sections in this Part — procedural and definitional

s.046 Interpretation of Part IV

s.047 Generation and certification of renewable source electricity

s.048 RENEWABLE SOURCE ELECTRICITY

s.050 RENEWABLE SOURCE ELECTRICITY

s.051 RENEWABLE SOURCE ELECTRICITY

Part 5

Combined heat and power stations

2 of 14 sections shown

s.051 Certification of electricity produced in a combined heat and power station Regulated

Use correct metering to report electricity figures for CHP certificationOperator

s.051 (1) Any electricity that is the subject of a CHP... Regulated

Notify HMRC and maintain records for CHP LEC electricityDistributor

12 other sections in this Part — procedural and definitional

s.051 (1) The relevant Authority must neither certify electricity nor issue...

s.051 (1) If the relevant Authority becomes aware that it has...

s.051 (1) The relevant Authority shall, in carrying out its functions...

s.051 (1) Electricity shall not be regarded as QPO electricity for...

s.051 Supplies shall not be regarded as exempt CHP supplies for...

s.051 The exemption provided for by paragraph 20A(1) of the Act...

s.051 (1) In a case described in paragraph (3), a supply...

s.ccl treatment dependent on certification CCL treatment dependent on certification

s.combined heat and power stations Combined heat and power stations

s.input fuels referable to the production of electri Input fuels referable to the production of electricity in combined heat and power stations

s.interpretation of part iv(a) Interpretation of Part IV(A)

s.supplies pursuant to chp declaration contract Supplies pursuant to CHP declaration contract

Part 5

ELECTRICITY AND GAS

1 of 3 sections shown

s.052 Self-supply of electricity by producer Regulated

Pay Climate Change Levy on self-supplied electricityManufacturer

2 other sections in this Part — procedural and definitional

s.053 Small-scale users of electricity and gas

s.054 Special utility schemes

Part 6

DEATH, INCAPACITY, INSOLVENCY, TRANSFERS

5 of 5 sections shown

s.055 Individuals: death or incapacity Regulated

Notify HMRC if you take over CCL activities due to death or incapacityTrader

s.056 Insolvency Regulated

Notify HMRC if you take over activities of an insolvent businessAny Person

s.057 Representatives: death, incapacity or insolvency Regulated

Manage Climate Change Levy obligations for deceased or insolvent personsResponsible Person

s.058 Insolvency: consumers liable to penalty or interest Regulated

Insolvency practitioners must notify HMRC of unpaid climate levy penaltiesAny Person

s.059 Transfers of going concerns Regulated

Transfer Climate Change Levy registration when buying or selling a businessAny Person

Part 7

PENALTIES

1 of 1 section shown

s.060 PENALTIES Prosecution

Fail to comply with Climate Change Levy requirementsAny Person

Fine up to £250

Part 8

CONSEQUENTIAL AMENDMENTS

0 of 1 section shown

1 other section in this Part — procedural and definitional

s.061 CONSEQUENTIAL AMENDMENTS

Schedules

11 of 27 shown

s.002 The CHP Relief Condition Regulated

Maintain records for Combined Heat and Power (CHP) electricity outputsAny Person

s.sch002 (1) The relevant Authority shall determine whether insufficient or excessive... Regulated

Other duties (1) — Crown / regulator

HMRC must reconcile CHP LECs for combined heat and power stationsStatutory regulator

s.sch002 CHP LEC and outputs record Regulated

Keep a discrete and accurate CHP outputs recordAny Person

s.sch002 (1) That record must also identify separately, according to the... Regulated

Record and allocate CHP LECs to QPO electricity outputsOperator

s.sch002 That record must also show the quantity of all electricity... Regulated

Record all electricity outputs without CHP LEC, including renewablesOperator

s.sch002 That record must show – (a) when each relevant supply... Regulated

Keep records showing supply details and dates for Climate Change LevyAny Person

s.sch002 That record must be kept for 6 years starting from... Regulated

Keep climate change levy records for 6 years from each reconciliation dayAny Person

s.sch002 Subject to paragraph 6, that record must be made available... Regulated

Make your climate change levy records available to HMRC on requestAny Person

s.sch003 Calculation of fuels referable to the production of electricity Regulated

Calculate fuel quantities for electricity production in CHP stationsOperator

s.sch003 The review must properly take into account— Regulated

Review your deemed carbon price support rate supplies against actual CHP outputsAny Person

s.schedule CERTIFICATION AND MANNER OF PAYMENT OF CCL DUE IN THE CASE OF EXCLUDED, EXEMPT ... ... OR REDUCED-RATE SUPPLIES Prosecution

Review and update Climate Change Levy supplier certificates annuallyAny Person

Unlimited fine

16 other schedules

s.sch001 A supplier certificate ceases to be valid for the purposes...

s.sch001 (1) For a supply made after 31st March 2006, the...

s.sch001 Paragraphs 5 to 9 apply subject to the modifications in...

s.sch001 (1) For the purposes of the following sub-paragraphs, regard a...

s.sch001 (1) The recipient must review the correctness of the supplier...

s.sch002 Introduction

s.sch002 (1) The reconciliation day for a completed calendar year is...

s.sch002 Monitoring and balancing obligation

s.sch002 Interpretation

s.sch002 (1) This paragraph only applies whilst the relevant Authority has...

s.sch002 Reconciliation of outputs

s.sch003 Interpretation

s.sch003 Compulsory review of calculation

s.sch003 (1) That correctness must be reviewed in relation to the...

s.sch003 If the review determines that the quantities of carbon price...

sch. para. 15 sch. para. 15 Regulated

Keep supplier certificates and analysis documents for six yearsDistributor

sch. para. 3 sch. para. 3 Regulated

Issue accurate supplier certificates for climate change levy reliefAny Person

sch. para. 4 sch. para. 4 Regulated

Apply the CCL relief percentage to certificate-covered suppliesDistributor

sch. para. 5 sch. para. 5 Regulated

Review the correctness of supplier certificates for CCL reliefAny Person

6 other provisions

sch. para. 12 Miscellaneous

sch. para. 13 sch. para. 13

sch. para. 7 sch. para. 7

sch. para. 8 sch. para. 8

sch. para. 9 sch. para. 9

s.002 CCL shall not be due on the percentage of the...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Climate Change Levy (General) Regulations 2001

Does it bind you?

Other Acts binding the same actors

What it requires

PRELIMINARY

ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES

RENEWABLE SOURCE ELECTRICITY

Combined heat and power stations

ELECTRICITY AND GAS

DEATH, INCAPACITY, INSOLVENCY, TRANSFERS

PENALTIES

CONSEQUENTIAL AMENDMENTS

Schedules