Report Climate Change Levy subsidies to HMRC

What you’ll need

You’ll need to confirm whether you’re reporting as:

• a participant in a Climate Change Agreement
• an operator under the open access rail service

You’ll 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’re a single entity business, you’ll need to report your subsidy award through your VAT registration.

If you’re 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’re above threshold levels
• enter only the name of the representative member when you report

If you’re 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’re a representative of the company

You’ll 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’re an agent

You’ll need the Government Gateway user ID and password you used when you registered for the agent services account. You can create an agent services account if you do not have one. We may also ask you to enter your agent details manually.

Report now

Contact HMRC for more help

Contact us by email at: energy.taxes@hmrc.gov.uk 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