Report Climate Change Levy subsidies to HMRC
Report subsidy awards for Climate Change Levy to HMRC, using our online form.
Before you report, read 鈥楥heck when to report Climate Change Levy subsidies鈥� to:
- work out your subsidy awards for Climate Change Levy
- check when you need to report them to HMRC
What you鈥檒l need
You鈥檒l need to confirm whether you鈥檙e reporting as:
- a participant in a Climate Change Agreement
- an operator under the open access rail service
You鈥檒l need to tell us:
- your company name and address
- your company VAT number
- the number of employees in your business
- if your business is incorporated and registered in Northern Ireland
- the type of business activity (such as goods or services) where the subsidy is mainly used and information about the sector
- the region which has benefitted the most from the subsidy
- the amount of subsidy your business has received for the required reporting period, rounded down to the nearest pound
Completing the online form for VAT registered businesses
If you鈥檙e a single entity business, you鈥檒l need to report your subsidy award through your VAT registration.
If you鈥檙e reporting subsidy award details for a business in a VAT group:
- you must add up the total, relevant subsidies received by all the businesses in the VAT group and report that figure if you鈥檙e above threshold levels
- enter only the name of the representative member when you report
If you鈥檙e a single entity business holding a divisional registration, enter the name of the single legal entity, rather than the divisional members.
Report subsidies
If you鈥檙e a representative of the company
You鈥檒l need a Government Gateway user ID and password. If you do not have a user ID, you can create one the first time you sign in.
If you鈥檙e an agent
You鈥檒l need the Government Gateway user ID and password you used when you registered for the聽agent services account. You can聽create an agent services account聽if you do not have one. We may also ask you to enter your agent details manually.
If you submit the online form and then realise you鈥檝e made a mistake, complete it again. We鈥檒l only process the most recent form you complete.
Contact HMRC for more help
Contact us by email at:聽[email protected]聽if you:
- have missed the reporting deadline for a calendar year, or think you might miss it
- have any more questions about reporting Climate Change Levy subsidies