{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule/paragraph-2.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": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "CCL shall not be due on the percentage of the supply properly determined in accordance with the following formula (the “CCL relief formula”):\nP=(C+M+(r×R))Q×100Notes\nPthe percentage of the supply on which CCL is not due (the “CCL relief percentage”) which must not be less than 0 per cent. nor more than 100 per cent.\nQthe quantity of the taxable commodity supplied.\nIn the case of electricity:\n(a)Q includes any of that quantity that falls within the exclusion from CCL provided for by paragraph 9(2)(f)—community heating arrangements;\n(b)Q does not include any of that quantity, apart from as described in (a) above, that falls within the exclusion from CCL provided for by paragraph 8—domestic or charity use;\n(c)Q does not include any of that quantity that falls within the exemption from CCL provided for by or under paragraph 16, 19 or 20A – electricity supplied exempt directly or indirectly from combined heat and power stations, or electricity supplied from renewable source.\nIn all cases, Q does not include any quantity referable to exclusions under paragraph 8 (domestic or charity use) but does include any such quantity referable to the exclusion provided for by paragraphs 8 and 9(2)(f) (community heating arrangements).\nCthe quantity of the taxable commodity referable to the sum of every relevant excluded part (paragraphs 8 and 9(2)(f)—community heating arrangements).\nMthe quantity of the taxable commodity referable to the sum of every exempt part:\n(a)paragraph 11—onward supplies and exports;\n(b)paragraph 12—transport;\n(ba) paragraph 12A—mineralogical and metallurgical processes;\n(d)paragraph 13—commodity producers;\n(e)paragraph 14—electricity producers;\n(f)paragraph 15—combined heat and power stations;\n(g)paragraph 18—non-fuel use;\n(fa) ...\n(i)paragraph 21—regulation 41 of these Regulations (or other relevant regulations made under that paragraph of the Act to avoid double charges to CCL).\nr 0.92 in the case of electricity; 0.77 in the case of any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state; and 0.89 in any other case.\n...\nR the quantity of the taxable commodity referable to the sum of every reduced-rate part (paragraph 44—climate change agreement).\n...\nThe paragraph numbers referred to in these notes refer to the relevant paragraphs in Schedule 6 to the Finance Act 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 2: “+ 0.5H” omitted from the CCL relief formula (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 27 Sch. 1 para. 2: “0.65R” substituted for “0.8R” in the CCL relief formula (1.4.2011) by The Climate Change Levy (General) (Amendment) Regulations 2011 (S.I. 2011/684), regs. 1, 6(a) Sch. 1 para. 2: “+ 0.8L” inserted after “0.65R” in the CCL relief formula (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 11(b)(i) Sch. 1 para. 2: “(r x R)” substituted for “0.65R” in the CCL relief formula (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 11(a)Sch. 1 para. 2: “+0.8L” omitted in the CCL relief formula (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(12)(a), 10(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 2 substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(b)(i) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 para. 2 inserted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by Finance Act 2014 (c. 26), Sch. 20 paras. 8(12)(b), 10(1) (with Sch. 20 para. 8(16))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 para. 2 omitted (1.4.2012) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 11(b)(ii)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 2 substituted (with effect in relation to supplies treated as taking place on or after 1.4.2020) by Finance Act 2020 (c. 14), s. 92(4) (with s. 92(5))"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 1 para. 2 substituted (1.4.2024 in relation to supplies treated as taking place on or after that date) by Finance (No. 2) Act 2023 (c. 30), s. 328(4)(5)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1 para. 2 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 27"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Word in Sch. 1 para. 2 substituted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 11(c)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 para. 2 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(12)(c), 10(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 2 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/schedule/paragraph/2",
    "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."
}