Paragraph 2.12 and VAT relief for suppliers to visiting forces (VAT Notice 431) To US and NATO visiting forces and American military cemeteries at Madingley and Brookwood Nil – excluded (subject to certification) from the main rates of CCL Nil – excluded from the main rates of CCL
Paragraph or section where more detailed information can be foundįor domestic use, and for the non-business use of charities 1.3 The legislation which covers this noticeĪ full list of extant CCL legislation is set out in Excise Notice CCL1: a general guide to Climate Change Levy. Unless indicated to the contrary where we say ‘you’ or ‘your’ we mean the energy generator, energy supplier or energy consumer and where we say ‘we’, ‘our’ or ‘us’ we mean HMRC. This notice is for energy suppliers and for energy consumers in the business and public sectors that may be liable to the main rates of CCL, and for owners of generators and operators of combined heat and power ( CHP) stations who are deemed to make a taxable self-supply that may be liable to the carbon price floor ( CPS) rates of CCL. This notice provides information about supplies of taxable commodities to which the full rates of Climate Change Levy ( CCL) do not apply, and the certification and other procedures that must be followed in order to claim the reliefs. VAT relief for suppliers to visiting forces (VAT Notice 431)Ĭlimate Change Levy: relief supporting analysis (PP10)Ĭlimate Change Levy supplier certificate (PP11)Ĭlimate Change Levy tax credit claim (CCL200X) 1. The VAT treatment of passenger transport (VAT Notice 744A)Įxcise Notice CCL1: a general guide to Climate Change LevyĮxcise Notice CCL1/1: registering for Climate Change LevyĮxcise Notice CCL1/2: combined heat and power schemesĮxcise Notice CCL1/4: electricity from renewable sourcesĮxcise Notice CCL1/5: penalties and interestĮxcise Notice CCL1/6: a guide to carbon price floor Goods exported from the UK (VAT Notice 703) How VAT affects charities (VAT Notice 701/1)Įducation and vocational training (VAT Notice 701/30) Other notices and forms on this or related subjects Notices
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