Chapter DMBM537410
| Published date | 29 April 2016 |
| Record Number | DMBM537410 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Climate Change Levy (CCL) is one of the environmental taxes.
It is under the collection and management of the Commissioners of Revenue and Customs (section 5 (1) (b) of the Commissioners for Revenue and Customs Act 2005). Formerly it was under the care and management of the Commissioners of Customs and Excise (paragraph 1 (2) of schedule 6 to the Finance Act 2000).
The levy is chargeable on taxable commodities (electricity, natural gas, coke and coal, etc), used by the industrial and commercial sector to supply lighting, heating and power to consumers...
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