Explanatory Notes

Finance Act 2010

2010 CHAPTER 13

8 April 2010

Introduction

Section 18: Climate Change Levy: Reduced-Rate Supplies

Summary

1.Section 18 amends the reduced rate of climate change levy (CCL) payable by businesses participating in the climate change agreement (CCA) scheme from 20 to 35 per cent of the ordinary rates with effect from 1 April 2011. This section is linked with section 67.