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As part of our commitment to continually improve our service and to help our clients meet their legal obligations, we continue to update the Legal Registers on our website and provide free quarterly legal compliance updates to anyone who subscribes. The purpose of these updates is to ensure you stay up to date with any changes in your legal compliance obligations, our updates can also be kept and can be used as evidence that your business is staying up to date with any changes in the legislation, this can be very helpful at audit time.
The climate change levy (CCL) is a tax on energy use by businesses and the public sector. Energy includes electricity from the national grid, gas, coal and liquefied petroleum gas (LPG). The aim of the CCL is to encourage energy efficiency and reductions in greenhouse gas emissions.
Businesses pay the levy through their energy bills. If it applies to you, it is already included in your energy bills. This tax is offset by reductions in National Insurance Contributions.
The rate you pay depends on the type of fuel you use. You will pay a reduced CCL if your organisation belongs to a trade association that has signed a Climate Change Agreement with the Environment Agency.
This levy is paid as part of the company's energy bills.
Fuels that are exempt Electricity, gas and solid fuel are normally exempt from the main rates of CCL if any of the following apply:
they won't be used in the UK they're supplied to or from certain combined heat and power (CHP) schemes registered under the CHP quality assurance (CHPQA) programme the electricity was generated from renewable sources before 1 August 2015
they're used to produce electricity in a generating station which has a capacity of 2MW or greater they won't be used as fuel they're used in certain forms of transport There are other exemptions and reliefs.
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In addition, the legal texts identified on this website do not represent all the legislation published in relation to the relevant topic areas. AvISO Consultancy selects the legislation which it believes will apply to the organisations and industries with which it is engaged. In addition, there may be some instances where new legislation or amendments to current legislation are introduced, but there is a slight delay between the introduction of that legislation and the availability of it on this website. AvISO Consultancy does not take responsibility for the accuracy of any information provided and would recommend that you take appropriate legal advice in relation to any legislation which is relevant to your organisation, as appropriate. In addition, the content of our webpages does not replace each organisation’s duty to be aware of and comply with the legal requirements applicable to their operations.
Including our quarterly legal compliance updates that are a great resource for evidence for your ISO audits.