Explanatory Notes

Finance Act 2012

2012 CHAPTER 14

17 July 2012

Introduction

Section 207 Schedules 30 to 32: Climate Change Levy

Summary

Schedule 31 – Climate change levy: climate change agreements

3.This Schedule amends Schedule 6 to make changes to the administration of the climate change agreement (CCA) scheme from 1 April 2013.  Participants in the scheme are entitled to a discount from the CCL in return for meeting energy efficiency or emission reduction targets.