Detailed guide: Climate change agreements: information to report to HMRC

Updated: The ‘How to report section’ has been updated.

If you hold a Climate Change Agreement (CCA) and your company receives more than €500,000 a year in state aid you need to report certain details to HM Revenue and Customs (HMRC).

Information you need to report

You need to send the following details to HMRC:

  • 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 (using the Eurostat Nomenclature of Economic Activities (NACE) codes revision 2)
  • the region in which your company is based using the Eurostat Nomenclature of Territorial Units (NUTS) at NUTS level 2 (EU regions)
  • the total number of target units and facilities
  • the amount of aid (in pounds sterling) your company has received
  • the start date of the reporting period

Why you need to report

HMRC will give the information to the European Commission who will publish the information each year on their website.

When to report

You need to give the details at the end of each reporting period.

The first reporting period is from 1 July 2016 to 31 March 2017.

All other reporting periods will run from 1 April to 31 March.

How to report

A new form will be available for you to report from 1 April 2017. You will need to request a reporting form from HMRC and this will be sent to you by either email or post on or around 20 March 2017 for return by 31 May 2017.

Source: HMRC