http://www.legislation.gov.uk/uksi/2001/838/regulation/38/made
The Climate Change Levy (General) Regulations 2001
Climate and weather
King's Printer of Acts of Parliament
2024-05-21
CLIMATE CHANGE LEVY
The Climate Change Levy (General) Regulations 2001
reg 6A defn(s)
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
5
The Climate Change Levy (General) Regulations 2001
reg 6D
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
6
The Climate Change Levy (General) Regulations 2001
reg 6E
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
7
The Climate Change Levy (General) Regulations 2001
reg 38
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
4
The Climate Change Levy (General) Regulations 2001
regs 51A–51M (Pt IV(A))
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
19
The Climate Change Levy (General) Regulations 2001
Schedule
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
21
The Climate Change Levy (General) Regulations 2001
Sch 2
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
22
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(ba)
(bc)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 3(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(2)(aa)
(ab)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 3(b)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(3)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 3(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 40A
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 4
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 5(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 5(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51G(1)(b)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 6(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51G(2)(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 6(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51G(2)(d)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 6(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51H(1)(b)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 7(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51H(1)(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 7(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51N
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 8
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 52(1)(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 9(a)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 52(4)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 9(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 60(1)(hc)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 10
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 11(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 11(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 11(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 2(b)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 12(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 2(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 12(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 13
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(a)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(a)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(b)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(b)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(1)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(2)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 5(b)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(d)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(ca)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 5(a)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Pt. 3 heading
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 8
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1 heading
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(b)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(b)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(b)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 3(1)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(c)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 3(1)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(c)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(7)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(i)
(aa)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(7)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(i)
(bb)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(8)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(9C)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(9)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(c)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(e)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(ca)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(e)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 9(5)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(f)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 3(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 3(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 1
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 4(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 11(3)
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 4(b)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 11(9)
(10)
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 4(b)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(ca)
Finance Act 2014
Sch. 20
para. 8(4)(b)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
reg. 35(2)(a)(ii) and word
Finance Act 2014
Sch. 20
para. 8(9)(b)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1 title
Finance Act 2014
Sch. 20
para. 8(11)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2014
Sch. 20
para. 8(12)(a)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2014
Sch. 20
para. 8(12)(b)
(16)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2014
Sch. 20
para. 8(12)(c)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 3(1)
Finance Act 2014
Sch. 20
para. 8(13)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(7)
Finance Act 2014
Sch. 20
para. 8(14)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(c)
Finance Act 2014
Sch. 20
para. 8(15)(a)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(ca)
Finance Act 2014
Sch. 20
para. 8(15)(b)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
reg 51A
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(1)
(2)
The Climate Change Levy (General) Regulations 2001
reg 51A defn(s)
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(1)
The Climate Change Levy (General) Regulations 2001
reg 51B
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 67(3)–(6)
The Climate Change Levy (General) Regulations 2001
reg 51C
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(7)
The Climate Change Levy (General) Regulations 2001
Sch 1
Index
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(a)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 2
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(b)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 5
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(c)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 5
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(d)
regs 5(d)(e)
6
The Climate Change Levy (General) Regulations 2001
Sch 1 paras 6–11
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(f)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 8
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(g)–(j) 6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 9
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(k)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 9
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(l)
6
The Climate Change Levy (General) Regulations 2001
Sch 1 paras 9A–9C
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(m)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 12
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(n)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 12
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(o)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 13
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(p)
regs 5(p)(q)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 16
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(r)
6
The Climate Change Levy (General) Regulations 2001
Sch 2
para 3
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(8)
The Climate Change Levy (General) Regulations 2001
Sch 2
para 8
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(9)
(10)
The Climate Change Levy (General) Regulations 2001
Sch 2
para 11
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(11)
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(bb)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 3(a)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 11(2)(ab)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 3(b)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 4(a)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 4(b)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 4(c)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(a)(i)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(a)(ii)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(b)(i)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(b)(ii)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2A)-(2E)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(b)(iii)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(c)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(2)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(c)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 5(b)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(d)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Pt 3 (regs 34-45)
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
reg 51B
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
reg 51H
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
sch 1
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
reg. 47(2A)
Finance Act 2008
s. 149(2)(b)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 8(2)(b)
The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008
reg. 6(1)
reg. 6(4)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 28(4A)
The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008
reg. 6(2)
reg. 6(4)
reg. 1
Sch. 1
para. 2
reg. 6(a)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
Sch. 1
para. 2
reg. 6(b)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
Sch. 1
para. 12(1A)-(1D)
reg. 6(c)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
Sch. 1
para. 14
reg. 6(d)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 2(a)(i)
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 2(a)(ii)
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 2(b)
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 3
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 3
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2C)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 3
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2021
s. 109(4)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2021
s. 110(4)
The Climate Change Levy (General) Regulations 2001
reg. 51M(1)
The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020
reg. 7(2)(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51M(3)
The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020
reg. 7(2)(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Notes
Finance Act 2020
s. 92(4)
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Notes
Finance Act 2020
s. 93(4)
The Climate Change Levy (General) Regulations 2001
sch 1
The Climate Change Levy (General) (Amendment) Regulations 2010
regs 2
3
5
The Climate Change Levy (General) Regulations 2001
sch 1
The Climate Change Levy (General) (Amendment) Regulations 2006
reg 4
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Note
Finance (No. 2) Act 2023
s. 328(4)
(5)
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Notes
The Climate Change Levy (General) (Amendment) Regulations 2018
reg. 3
reg. 1
The Climate Change Levy (General) Regulations 2001
regs 6A–6G
The Climate Change Levy (General) (Amendment) Regulations 2002
reg 2
PART IIIEXCLUDED, EXEMPT, HALF-RATE AND REDUCED-RATE SUPPLIES
Supplier certificates: accounting for and payment of CCL38
1
The Schedule to these Regulations has effect for the purpose of—
a
supplementing the provisions of regulations 34 to 37 (which, accordingly, have effect subject to that Schedule), and
b
determining the manner in which a person who is required to account for CCL does so in the case of a supply of a quantity of a taxable commodity—
i
to which regulation 34, 35 or 36 applies, or
ii
that otherwise includes a reduced-rate part.
2
A recipient shall include in a supplier certificate the percentage of the supply or supplies on which CCL is not due calculated in accordance with that Schedule (recipient’s relief percentage).
3
This Part and the Schedule must be read as one.