UK Statutory Instrument
2001
United Kingdom
Climate Change Levy (General) Regulations 2001
At a glance
Enforced by
What's here
48 compliance obligations
Penalty landscape
5 of 48 obligations carry an unlimited fine. 1 carries different penalties and 42 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 14
- Operator 3
- Distributor 2
- Trader 1
- Manufacturer 1
- Applicant 1
Plus 2 non-business duties 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 104 other Acts (top 5 shown)
- MH(CT)(S)A 2003 2003 45 duties
- Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 2015 21 duties
- The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 1995 21 duties
- The Offshore Installations (Safety Case) Regulations 2005 2005 19 duties
- Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations (Northern Ireland) 1995 1995 18 duties
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Operators also bound by 730 other Acts (top 5 shown)
- Regulation (EU) No 965/2012 (Air Operations) 2012 138 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) 2018 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gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 2012 112 duties
- Space Industry Regulations 2021 2021 75 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) 2016 66 duties
Distributors also bound by 177 other Acts (top 5 shown)
- The Marketing of Fruit Plant and Propagating Material (England) Regulations 2017 2017 28 duties
- The Marketing of Fruit Plant and Propagating Material (Wales) Regulations 2017 2017 26 duties
- The Marketing of Fruit Plant and Propagating Material Regulations (Northern Ireland) 2017 2017 25 duties
- Electricity Safety, Quality and Continuity Regulations 2002 2002 21 duties
- THE ELECTRICITY SAFETY, QUALITY AND CONTINUITY REGULATIONS (NORTHERN IRELAND) 2012 2012 19 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
Manufacturers also bound by 472 other Acts (top 5 shown)
- Pressure Equipment (Safety) Regulations 2016 2016 91 duties
- Lifts Regulations 2016 2016 70 duties
- The Ecodesign for Energy-Related Products and Energy Information Regulations 2021 2021 70 duties
- Non-Automatic Weighing Instruments Regulations 2016 2016 67 duties
- Pyrotechnic Articles (Safety) Regulations 2015 2015 64 duties
Applicants also bound by 294 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 46 duties
- Human Medicines Regulations 2012 2012 30 duties
- The Land Registration Rules 2003 2003 25 duties
- Value Added Tax Regulations 1995 1995 18 duties
- Space Industry Regulations 2021 2021 14 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 2 other sections in this Part — procedural / definitional / commencement
General interpretation
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
Cessation of authorisation
- Account for Climate Change Levy until your authorisation ends Any Person
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
- Submit Climate Change Levy returns and pay tax due 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
Browse 12 other sections in this Part — procedural / definitional / commencement
(1) The Commissioners may terminate an authorisation in any case...
The Commissioners may vary any one of the amounts specified...
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
(1) Any electricity that is the subject of a CHP...
- Notify HMRC and maintain records for CHP LEC electricity Distributor
Browse 12 other sections in this Part — procedural / definitional / commencement
(1) The relevant Authority must neither certify electricity nor issue...
(1) If the relevant Authority becomes aware that it has...
(1) The relevant Authority shall, in carrying out its functions...
(1) Electricity shall not be regarded as QPO electricity for...
Supplies shall not be regarded as exempt CHP supplies for...
The exemption provided for by paragraph 20A(1) of the Act...
(1) In a case described in paragraph (3), a supply...
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
(1) The relevant Authority shall determine whether insufficient or excessive...
Other duties (1) — Crown / regulator
- HMRC must reconcile CHP LECs for combined heat and power stations Statutory regulator
(1) That record must also identify separately, according to the...
- Record and allocate CHP LECs to QPO electricity outputs Operator
Calculation of fuels referable to the production of electricity
- Calculate fuel quantities for electricity production in CHP stations Operator
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
Browse 22 other Schedules — structural / supplementary
A supplier certificate ceases to be valid for the purposes...
(1) For a supply made after 31st March 2006, the...
Paragraphs 5 to 9 apply subject to the modifications in...
(1) For the purposes of the following sub-paragraphs, regard a...
(1) The recipient must review the correctness of the supplier...
Introduction
(1) The reconciliation day for a completed calendar year is...
Monitoring and balancing obligation
Interpretation
CHP LEC and outputs record
That record must also show the quantity of all electricity...
That record must show – (a) when each relevant supply...
That record must be kept for 6 years starting from...
Subject to paragraph 6, that record must be made available...
(1) This paragraph only applies whilst the relevant Authority has...
Reconciliation of outputs
Interpretation
Compulsory review of calculation
(1) That correctness must be reviewed in relation to the...
The review must properly take into account—
If the review determines that the quantities of carbon price...
If the review determines that the quantities of carbon price...
Other sections — not classified into a Part
These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.
sch. para. 3
- Issue accurate supplier certificates for climate change levy relief Any Person
sch. para. 5
- Review the correctness of supplier certificates for CCL relief Any Person
Browse 8 other sections
Miscellaneous
sch. para. 13
sch. para. 15
sch. para. 4
sch. para. 7
sch. para. 8
sch. para. 9
CCL shall not be due on the percentage of the...
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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