Market leading insight for tax experts
View online issue

Climate change levy: regulations

printer Mail

SI 2013/713

The Climate Change Levy (General) (Amendment) Regulations, SI 2013/713, amend SI 2001/838 as a consequence of (1) the introduction of new carbon price support rates of CCL on coal and other solid fossil fuels, gas and LPG used to generate electricity; and (2) a change to the reduced rate of CCL on electricity for supplies made to businesses with climate change agreements. Both changes came into force on 1 April.

EDITOR'S PICKstar
Top