Guidance

Check when to report Climate Change Levy subsidies

Work out your subsidy awards for Climate Change Levy and check when you need to report them to HMRC.

Who needs to report

You need to report your annual Climate Change Levy subsidy award for a calendar year if it바카라 사이트s more than £100,000, and you바카라 사이트re either:

  • in a Climate Change Agreement and get a relief from Climate Change Levy
  • exempt from Climate Change Levy because you바카라 사이트re an open access rail service operator

For businesses registered in Northern Ireland

If your business is registered in Northern Ireland, you바카라 사이트ll need to report if all of the following apply:

  • you trade in goods or the wholesale electricity market
  • you바카라 사이트re a participant in a Climate Change Agreement
  • you get a subsidy award of more than 100,000 euros for a calendar year

To convert euros to pounds, check the official  for the calendar year you바카라 사이트re reporting. You must use these exchange rates 바카라 사이트 we cannot accept any others.

For example, for the calendar year 2024, you바카라 사이트d need to report if your subsidy award was more than £84,825.

When to report

You바카라 사이트ll need to report subsidies for a calendar year. After the calendar year has ended, you바카라 사이트ll have from 1 July to 30 September to report your subsidy awards.

For example, if you want to report subsidies for the calendar year 2024:

  • you can report them from 1 July 2025
  • you need to report them by 30 September 2025

You must contact us if you바카라 사이트ve missed the reporting deadline for a calendar year, or you think you might miss it. Read the section 바카라 사이트Contact HMRC for more help바카라 사이트 to find out how.

Work out your award

Check the latest Climate Change Levy rates to make sure you apply the right rate for the year that you바카라 사이트re reporting.

For example, if you바카라 사이트re reporting subsidy awards for the 2024 calendar year period, there were changes to some Climate Change Levy rates in April 2024 . Make sure you use the correct rates for each month to provide a total of your subsidies for that calendar year.

Climate Change Agreement participants

If you바카라 사이트re a participant in a Climate Change Agreement, your subsidy award amount is the difference between the amount of Climate Change Levy paid at the reduced rate, and the amount that would have been paid at the main rate on your taxable supplies.

Taxable supplies may include:

  • electricity
  • natural gas
  • liquefied petroleum gas
  • any other taxable supplies (solid fuels)

Operators of open access rail services

To work out your subsidy award, you바카라 사이트ll need to:

  1. Work out the amount of electricity used at the main rate of Climate Change Levy from 1 January to 31 December.

  2. Multiply this by the main rate for the period you바카라 사이트re reporting.

  3. If you use a mix of fuels, report electricity usage only.

How to report

You can use our online form to report Climate Change Levy subsidies.

Contact HMRC for more help

Contact us by email at: energy.taxes@hmrc.gov.uk if you:

  • have missed the reporting deadline for a calendar year, or think you might miss it
  • have any more questions about reporting Climate Change Levy subsidies

Updates to this page

Published 19 October 2016
Last updated 31 December 2024 show all updates
  1. Information about completing the online form for VAT registered businesses has been updated.

  2. The 'What you need to report' section has been updated to include who should complete the online form for VAT registered businesses.

  3. The guide has been updated as you can now report subsidies online. You can now also report Climate Change Levy subsidy awards received for the previous calendar year 바카라 사이트 1 January 2023 to 31 December 2023.

  4. This guide has been updated as the transition period has ended, and to inform you that state aid reporting will change due to the EU agreement.

  5. The 'How to report section' has been updated.

  6. First published.

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