UK Statutory Instrument
2001
United Kingdom
Climate Change Levy (General) Regulations 2001
At a glance
Enforced by
What's here
42 compliance obligations
Penalty landscape
5 of 42 obligations carry an unlimited fine. 1 carries different penalties and 36 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Responsible Person 24
- Any Person 12
- Trader 1
- Manufacturer 1
- Distributor 1
- Applicant 1
- Operator 1
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Responsible Persons also bound by 56 other Acts (top 5 shown)
- MH(CT)(S)A 2003 2003 45 duties
- Regulatory Reform (Fire Safety) Order 2005 (England/Wales comparison) 2005 22 duties
- The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 1995 21 duties
- The Offshore Installations and Pipeline Works (Management and Administration) Regulations 1995 1995 16 duties
- Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 2017 11 duties
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
Manufacturers also bound by 82 other Acts (top 5 shown)
- Toys (Safety) Regulations 2011 2011 27 duties
- Radio Equipment Regulations 2017 2017 25 duties
- Medical Devices Regulations 2002 2002 23 duties
- Lifts Regulations 2016 2016 22 duties
- Electromagnetic Compatibility Regulations 2016 2016 21 duties
Distributors also bound by 33 other Acts (top 5 shown)
- Electricity Safety, Quality and Continuity Regulations 2002 2002 19 duties
- Value Added Tax Regulations 1995 1995 14 duties
- UK REACH Regulation (retained EU law) 2006 11 duties
- Electricity Act 1989 1989 9 duties
- Classification, Labelling and Packaging Regulation (UK CLP) 2008 7 duties
Applicants also bound by 146 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 22 duties
- Value Added Tax Regulations 1995 1995 20 duties
- Human Medicines Regulations 2012 2012 20 duties
- Space Industry Regulations 2021 2021 12 duties
- Infrastructure Planning (Environmental Impact Assessment) Regulations 2017 2017 10 duties
Operators also bound by 125 other Acts (top 5 shown)
- Space Industry Regulations 2021 2021 71 duties
- Payment Services Regulations 2017 2017 41 duties
- Air Navigation Order 2016 2016 34 duties
- The Quarries Regulations 1999 1999 31 duties
- Reservoirs Act (Northern Ireland) 2015 2015 22 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — PRELIMINARY
Browse 1 other section in this Part — procedural / definitional / commencement
Part II — ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
Accounting periods
- Adhere to Climate Change Levy accounting periods Responsible Person
Returns
- Submit Climate Change Levy returns to HMRC Responsible Person
Content of returns
- Complete and sign Climate Change Levy returns accurately Responsible Person
Payment
- Pay Climate Change Levy (CCL) by the due date Responsible Person
Records
- Maintain Climate Change Levy (CCL) accounts and records Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay the tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay tax due Responsible Person
Form and manner of claim for repayment of overpaid CCL if no person entitled to tax credit
- Claim a repayment of overpaid Climate Change Levy Applicant
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
Unlimited fine- Submit Climate Change Levy returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and payments Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
Unlimited fine- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay tax due Responsible Person
Corrections to CCL returns
Unlimited fine- Inaccurately report Climate Change Levy (CCL) returns Any Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
Unlimited fine- Submit Climate Change Levy returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy (CCL) returns and pay tax due Responsible Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay tax due Responsible Person
Cessation of authorisation
- Account for Climate Change Levy until your authorisation ends Any Person
Browse 10 other sections in this Part — procedural / definitional / commencement
Bad debts: entitlement to tax credit
Other tax credits: entitlement
Tax credits: general
Bad debts: supplementary provisions
Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded
Set-off
Special rules for excluded, exempt ... ... and reduced-rate supplies
Admission to the scheme
Annual accounting scheme
Interpretation of Regulations 6B to 6G
Part III — EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
Supplier certificates: basic rules
- Provide a certificate to receive Climate Change Levy exemptions Any Person
Supplier certificates: accounting for and payment of CCL
- State the relief percentage on Climate Change Levy supplier certificates Any Person
Special cases
- Comply with Climate Change Levy rules for self-supplies and special imports Any Person
Suppliers to producers of commodities
- Pay Climate Change Levy on energy used for non-production purposes Any Person
Non-registrable electricity producers
Other duties (1) — Crown / regulator
- HMRC must treat small-scale electricity supplies as tax-exempt Statutory regulator
Browse 8 other sections in this Part — procedural / definitional / commencement
EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
Facilities covered by climate change agreements
Facilities covered by climate change agreements
EXCLUDED, EXEMPT ... ... AND REDUCED-RATE SUPPLIES
Part IV — RENEWABLE SOURCE ELECTRICITY
Conditions for exemption from CCL
- Maintain and provide records for Climate Change Levy (CCL) renewable exemptions Distributor
Browse 5 other sections in this Part — procedural / definitional / commencement
Part 5 — Combined heat and power stations
Certification of electricity produced in a combined heat and power station
- Use correct metering to report electricity figures for CHP certification Operator
Browse 5 other sections in this Part — procedural / definitional / commencement
CCL treatment dependent on certification
Combined heat and power stations
Input fuels referable to the production of electricity in combined heat and power stations
Interpretation of Part IV(A)
Supplies pursuant to CHP declaration contract
Part V — ELECTRICITY AND GAS
Self-supply of electricity by producer
- Pay Climate Change Levy on self-supplied electricity Manufacturer
Browse 2 other sections in this Part — procedural / definitional / commencement
Part VI — DEATH, INCAPACITY, INSOLVENCY, TRANSFERS
Individuals: death or incapacity
- Notify HMRC if you take over CCL activities due to death or incapacity Trader
Insolvency
- Notify HMRC if you take over activities of an insolvent business Any Person
Representatives: death, incapacity or insolvency
- Manage Climate Change Levy obligations for deceased or insolvent persons Responsible Person
Insolvency: consumers liable to penalty or interest
- Insolvency practitioners must notify HMRC of unpaid climate levy penalties Any Person
Transfers of going concerns
- Transfer Climate Change Levy registration when buying or selling a business Any Person
Part VII — PENALTIES
PENALTIES
Fine up to £250- Fail to comply with Climate Change Levy requirements Any Person
Part VIII — CONSEQUENTIAL AMENDMENTS
Browse 1 other section in this Part — procedural / definitional / commencement
CONSEQUENTIAL AMENDMENTS
Schedules
The CHP Relief Condition
- Maintain records for Combined Heat and Power (CHP) electricity outputs Any Person
Other sections — not classified into a Part
These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.
CERTIFICATION AND MANNER OF PAYMENT OF CCL DUE IN THE CASE OF EXCLUDED, EXEMPT ... ... OR REDUCED-RATE SUPPLIES
Unlimited fine- Review and update Climate Change Levy supplier certificates annually Any Person
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Regulators
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