Climate Change Levy
The Climate Change Levy (CCL) is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in industry, commerce, agriculture, public administration, and other services. The levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use.
HMRC has published a revised version of Notice CCL1/3: Climate Change Levy – reliefs and special treatments for taxable commodities. The notice provides information in respect of supplies of taxable commodities to which the full rate of levy does not apply, and the certification procedures that must be followed in respect of them. The section on entitlement to relief for persons making onward supplies on behalf of qualifying customers, has been updated.
The CCL rates increase annually on 1 April. The following CCL rates currently apply effective from 1 April 2020:
- Electricity 0.811p per kWh
- Natural gas 0.406p per kWh
- Liquid petroleum gas used for heating 2.175p per kg
- Any other taxable commodity (e.g. coal and other solid fuels) 3.174p per kg
As we all look for ways to curb our carbon emissions we can help to review your current utility bills with our fantastic partnership with Reducer, get in touch to find out more
