Im a landlord of a multi tenanted complex and am being charged CCL on the energy supplied to me for onward supply. Should I be charging CCL on my rent and service charge when I invoice to tenants?
In circumstances where none of the tenants are domestic or entitled to claim any relief the landlord would pass on the CCL as an increased cost in the service charge, or stand the cost himself. Where the landlord has tenants who are able to claim the reduced rate or other exemptions, the landlord may request to be a directed utility for either gas and electricity or both, for CCL purposes. If granted, the landlord will not be charged CCL on supplies of gas and or electricity received from the utility company, and may apply relief based on the information declared on the qualifying tenant’s PP11 certificates. Directed utilities are required to register with Customs in order to charge and account for CCL on any own use and onward supplies attracting the levy. Further information can be found in Technical Briefing No 8 and Technical Briefing No 9.top ^We are a nursing homes group with homes across the country with mixed use (ie some qualifying for relief and some not), can we bulk our pur
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