V21.136 Payment and rate of CCL
Persons liable to account for CCL
The person liable to account for CCL charged on a taxable supply is the person making the supply1 except where
- Ìý
•ÌýÌýÌýÌý the taxable supply is made by a person who is not resident in the UK2, and is not a utility3, the person liable to account for CCL is the recipient of the supply, and
- Ìý
•ÌýÌýÌýÌý climate change agreement targets have not been met, the person liable to account for CCL is the operator of the facility4
- Ìý
•ÌýÌýÌýÌý the supply is subject to carbon price support rates, the person liable to account for CCL is the recipient of the supply5
Returns and payment of CCL
HMRC may by regulations make provision:
- Ìý
•ÌýÌýÌýÌý for persons liable to account for CCL to do so by reference to such 'accounting periods' as may be determined by or under the regulations6, or in such other
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Web page updated on 17 Mar 2025 13:44