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Introduction

There are detailed rules¹ set out below which determine when a supply of a taxable commodity is treated as taking place² and hence when CCL must be charged and accounted for by the supplier. The rules for taxable commodities, other than for gas and electricity are based on the rules for VAT, and depend upon delivery, availability, payment and invoicing of goods.

There are special rules for gas and electricity because they are continuous supplies of goods for which there is no basic time of supply for VAT purposes. In addition, as CCL is imposed at the time of supply of a taxable commodity, a payment does not necessarily create a time of supply. It follows that there is no payment based CCL tax point for gas and electricity. The rules for gas and electricity have been drawn up to be consistent with the general commercial practice of the electricity and gas industries with allowance made for special cases.

Electricity or gas—supply when climate change levy accounting document (CCLAD)