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Courses/Tax/Tax Planning & Compliance *

Tax and the Environment - the UK's Climate Change Levy

An introduction to a little known UK's indirect tax on energy consumption.

Created byAndrea Silvio Giuseppe Manzini
5.0
(1 reviews)
BeginnerUpdated Nov 4, 2023
Tax and the Environment - the UK's Climate Change Levy

What You'll Learn

check_circleWhat is Climate Change Levy (or CCL)
check_circleWho it applies to and the commodities in scope
check_circleExclusions, exemptions and reliefs
check_circleIdentify the difference between CCL and VAT

About This Course

For anyone who wants to understand what the Climate Change Levy (CCL) is, how it works, which taxable supplies are in scope, and the ultimate purpose of this UK indirect tax.

As a key indirect tax designed to incentivise businesses to reduce energy consumption and emissions, a thorough understanding of CCL is essential for compliance and identifying potential savings. This training delves into the practical aspects of the levy.

Key learning outcomes include:

  • Defining CCL and identifying the taxable commodities it applies to (electricity, natural gas, LPG, and solid fuels).
  • Understanding who is required to register for and charge CCL.
  • Reviewing the current and future rates of the levy.
  • Navigating supplies excluded, exempt, or eligible for discounted rates (including Climate Change Agreements).
  • Mastering the process for claiming and administering CCL reliefs.
  • Exploring the administrative requirements for CCL returns and payments.
  • Drawing comparisons between CCL and VAT.

Equip yourself with the expertise needed to accurately assess, manage, and comply with UK Climate Change Levy obligations.

Your Instructor

Andrea Silvio Giuseppe Manzini
Andrea Silvio Giuseppe Manzini

Tax Manager

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star1 reviews

I am an indirect tax specialist with over 10 years of experience and Fellow Chartered and Certified Accountant (I have been an ACCA member since 2014). I live in the United Kingdom.

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What Students Are Saying

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