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Home / De-Voil /Part V21 Climate change levy /Division V21.1 Climate change levy /Scope of the climate change levy / V21.104 Taxable commodities

V21.104 Taxable commodities

Part V21 Climate change levy

Under CCL, the following are specified as being taxable commodities¹:

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(1)�� electricity
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(2)�� any gas in a gaseous state that is of a kind supplied by a gas utility
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(3)�� any petroleum gas, or other gaseous hydrocarbon, in a liquid state

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V3.133 Tax point—receipt of a payment

V3.555 Retailers' requirement to issue VAT invoices

V1.230G VAT and the principles of legal certainty and legitimate expectation

V2.137 Liability to VAT registration when business transferred as a going concern

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V3.518 Changes in consideration

V21.122 The main supplies

C00100 Anchor Foods Limited v C & E Comrs

V3.153 Value—subsidies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

252 Valuation of imported goods for Customs purposes, VAT and trade statistics

V3.388AA Simplification—installed and assembled goods

V3.106 Multiple supplies

V5.187 VAT debts—insolvency, bankruptcy and winding up

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V3.142A Anti-forestalling—increase in VAT rate to 17.5% (from 1 January 2010)

V5.159BA Claims for VAT repayment—unjust enrichment

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V1.293 What is a motor car for VAT purposes?