{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-11",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-11.json",
  "legislation": "uksi/2001/838",
  "legislation_title": "The Climate Change Levy (General) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Other tax credits: entitlement",
  "text": "(1) The supplier in each of the following cases is entitled to a tax credit in respect of any relevant amount of CCL charged on the supply in question (subject to the provisions of this Part including those provisions relating to the making of a relevant claim to the Commissioners)—\n(a) after a taxable supply has been made, there is such a change in circumstances or any person’s intentions that, if the changed circumstances or intentions had existed at the time of supply, the supply would not have been a taxable supply;\n(b) after a supply of a taxable commodity is made on the basis that it is a taxable supply, it is determined that the supply was not (to any extent) a taxable supply;\n(ba) a quantity of a carbon price support rate commodity is the subject of a deemed supply under paragraph 24A or 24B of the Act but afterwards the quantity—\n(i) is not used as mentioned in paragraph 24A(1)(b) or 24B(1)(b) of the Act (as the case may be), and\n(ii) is removed from the site at which the station is situated or from the CHPQA site of the station (as the case may be);\n(bb) after—\n(i) a determination is made under Schedule 3 to these Regulations that a quantity, or a proportion of a quantity, of a carbon price support rate commodity is referable to the production of electricity to which paragraph 24B(2A) of the Act does not apply, and\n(ii) it is accordingly determined that the quantity or proportion of a quantity is a subject of a deemed supply under paragraph 24B of the Act,\nit is determined that the quantity or proportion of a quantity was not referable to the production of electricity to which paragraph 24B(2A) of the Act does not apply;\n(bc) after an amount is determined to be payable by way of CCL on a deemed supply under paragraph 24A or 24B of the Act, it is determined that that amount is too high;\n(c) after a taxable supply has been made on the basis that it was not ... a reduced-rate supply, it is determined that the supply was (to any extent) ... a ... reduced-rate supply;\n(ca) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(e) after a charge to CCL has arisen on a supply of a taxable commodity (“the original commodity”) to a person who uses the commodity supplied in producing taxable commodities primarily for his own consumption, that person makes supplies of any of the commodities in whose production he has used the original commodity;\n(f) the making of a taxable supply gives rise to a double charge to CCL within the meaning of paragraph 21 of the Act.\n(2) In paragraph (1), “relevant amount of CCL” refers to—\n(a) in relation to a case described by sub-paragraph (a), (b) (bc), (c) (ca) ... or (e) of paragraph (1), the difference between the amount of CCL that ought to have been charged by or under the Act at the time of supply and the amount of CCL that was actually accounted for and paid by the supplier; ...\n(aa) in relation to a case described by sub-paragraph (ba) of paragraph (1), the amount of CCL charged and paid on the deemed supply;\n(ab) in relation to a case described by sub-paragraph (bb) of paragraph (1), the amount of CCL charged and paid on the quantity or proportion of a quantity of the commodity that has been determined as not referable to the production of electricity to which paragraph 24B(2A) of the Act does not apply; and\n(b) in relation to a case described by sub-paragraph (f) of paragraph (1), the amount of CCL actually charged and paid on the later supply having regard to the relative times of supply.\n(3) In sub-paragraph (ba) of paragraph (1) “CHPQA site” has the meaning given in paragraph 24B(7) of the Act.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 11(1)(ba)(bc) inserted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 3(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 11(1)(bb) inserted (1.4.2015) by The Climate Change Levy (General) (Amendment) Regulations 2015 (S.I. 2015/947), regs. 1(1), 3(a) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 11(1)(c) substituted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 4"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 11(1)(c) omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(4)(a), 10(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 11(1)(c) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 4"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Reg. 11(1)(ca) omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(4)(b), 10(1)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Reg. 11(1)(d) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 5"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in reg. 11(2)(a) inserted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 3(b)(i)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 11(2)(a) inserted (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 5(b)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in reg. 11(2)(a) omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 6"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Word in reg. 11(2)(a) omitted (1.4.2013) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 3(b)(ii)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Reg. 11(2)(aa)(ab) inserted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 3(b)(iii)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in reg. 11(2)(ab) inserted (1.4.2015) by The Climate Change Levy (General) (Amendment) Regulations 2015 (S.I. 2015/947), regs. 1(1), 3(b) (with reg. 1(2))"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Reg. 11(3) inserted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 3(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 11 in force at 1.4.2001, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/regulation/11",
    "retrieved_at": "2026-10-29T07:57:47.800568+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}