Please note Climate Change Levy guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Register for Climate Change Levy
Find out how to register or cancel a registration for the Climate Change Levy if you’re an energy producer or supplier
Keeping records for Climate Change Levy
If you’re an energy producer, supplier or customer, check what records and accounts to keep to help you complete returns and claim any reliefs or exemptions
Climate Change Levy rates
Find the latest Climate Change Levy and Carbon Price Support rates for energy providers
Exemptions from Climate Change Levy
Find out about exemptions or reliefs that apply to Climate Change Levy if you’re a supplier or producer
Submit returns for Climate Change Levy
If you’re an electricity producer or energy supplier, find out how and when to send HMRC your returns
Correcting Climate Change Levy errors
If you’re an electricity producer or energy supplier, find out how to correct errors and what to do if you’ve paid too little or too much levy
Climate Change Levy enquiries
Call or write to HMRC for help with the Climate Change Levy, including registering and making payments and returns.
