The Climate Change Levy (General) (Amendment and Modification) Regulations 2021

Jurisdiction: UK

Commencement: 1st July 2021

Amends: The Climate Change Levy (General) Regulations 2001 (SI 2001/838)

Mini Summary

The Climate Change Levy (General) Regulations 2001 (SI 2001/838) lay down details on, who the Climate Change Levy (CCL) applies to, what is taxable, who is exempt as well as registering, returns and tax credits. These Regulations provide legislation for the payment and record keeping of CCL, and echo those in force for other taxes and duties administered by Customs and Excise.


The definition of the Combined Heat and Power Quality Assurance (CHPQA) Standard in The Climate Change Levy (General) Regulations 2001 is updated to introduce Issue 8 of the CHPQA Standard from 1st July 2021 until 28th May 2022.

Issue 8 of the CHPQA Standard is a temporary easement to reduce the financial impact of Coronavirus (COVID-19) on Combined Heat and Power (CHP) Scheme operators and to allow continuity of support under the CHPQA Programme for the 2021 certification process.

The temporary easement will allow Schemes to be recertified in 2021 where Scheme operators can provide appropriate evidence of the impact that lockdowns and other COVID-19 restrictions have had on the operation of their Schemes.

References to the CHPQA Standard Issue 7 are also updated to ensure CHP installations that are not subject to the temporary measures under Issue 8, are certified under Issue 7 and will be eligible for Climate Change Levy (CCL) reliefs.

At the end of 28th May 2022, Issue 7 of the CHPQA Standard will apply for all CHP installations.

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