Submit returns for Climate Change Levy

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

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

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

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

Before you send your return, you’ll need:

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.

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

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.