Guidance

Climate change agreements: information to report to HMRC

If you have a Climate Change Agreement and receive over a certain amount a year in benefit from the Climate Change Levy, find out what information you need to report to HMRC and why.

Information you need to report

You need to send the following details to HMRC using a form we provide:

  • your company name and address
  • your company VAT number
  • whether your company is a micro company, small or medium-sized enterprise or large company
  • the main activity for which you receive the aid
  • the region in which your company is based
  • the end date to which the declaration relates
  • the amount of aid your company has received
  • if your business provides goods or services

Why you need to report

The information will be published each year online.

When to report

You need to give the details at the end of each reporting period. The reporting period is from 1 April to 31 March.

How to report

You’ll need to request a form from HMRC each year. We’ll send it to you by either email or post.

The post EU exit deadline has been moved back and the date will be provided once available, allowing businesses enough time to report.

Published 19 October 2016
Last updated 28 January 2021 + show all updates
  1. This guide has been updated as the transition period has ended, and to inform you that state aid reporting will change due to the EU agreement.

  2. The 'How to report section' has been updated.

  3. First published.