You must submit regular Climate Change Levy returns if you are a supplier of taxable energy commodities.

Complete a return every 3 months

You must:

• complete a Climate Change Levy return every 3 months
• send us your return by the last working day of the month following the end of the accounting period

You will submit your return in the same way for both the main Climate Change Levy rates and the Carbon Price Support rates.

Find out more information about the rates.

You must keep records that prove the amounts of levy you declare on your return are correct.

If you find that your returns or records have errors, you must correct them.

Grouping your corrections together

When completing your return you can group several corrections together if they:

• are the same type (under declaration or over declaration)
• relate to the same type of fuel (such as gas)
• relate to the same rate (like Climate Change Levy or Carbon Price Support)

You should only add new corrections to your return. The corrections should only go back a maximum of 4 tax years.

Before you start

Before you send your return, you’ll need:

• your Climate Change Levy reference number — you’ll find this on your registration certificate
• your business details — you should use the name and address provided when you registered, unless you’ve contacted HMRC to change them
• the amount of Climate Change Levy or Carbon Price Support you owe or are owed for the return period — we will request these amounts separately on the return
• your company bank details — if you’ve overpaid and need to claim a refund

You’ll be able to correct any over or under-declarations. If you’re VAT-registered, we’ll ask you for your turnover from your VAT Return, as it will affect how much you can correct.

Declaring fuel types

You’ll need to declare each fuel type included in the return and the amount owed during the return period.

Submit your return

You’ll need to sign in to submit your return. If you do not already have sign-in details, you’ll be able to create them.

Start now

If you cannot use the online service

You can send us your return by post by printing the Climate Change Levy paper return (CCL100 form). The address to send it to is on the form.

After you’ve submitted your return

We will process your return and contact you if we need to.

You must pay any levy due by the last working day of the month, following the end of the account period.

If you’re entitled to a refund, we will pay this to the bank account you provided in your return.

If you do not pay on time

If you do not pay the levy within the agreed period HMRC could issue you a penalty if you’re late filing your return. You may also have to submit monthly returns in future.

For returns, payment and penalty queries, contact the Climate Change Levy ‘Registrations, payments and returns’ helpdesk.

Making annual returns if you’re a small business

If you’re a small business you can apply to make annual returns instead of quarterly returns, if: 

• you’ve been registered for the levy for at least 12 months and you’ve submitted at least 4 quarterly returns
• your liability is unlikely to be more than £2,000 for 12 months
• you’re not registered as a group or a division of a larger business
• in the 12 months before your application, you’ve not stopped making quarterly returns (including for Carbon Price Support rates of the levy)

To apply, write to HMRC at: 

You’ll need to include details of:

• the date of your registration
• your total liability for the past 4 quarters (including any Carbon Price Support rates of levy)
• your expected total levy liability for the next year
• the date you want your accounting year to start

If your liability was above £2,000 for the last 4 quarters you should also explain why you think it’ll be lower next year.