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

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.