Climate Change Levy

 

What's the Climate Change Levy (CCL) and how does it affect my business?

The Climate Change Levy (CCL) is an environmental tax on your company's electricity and gas use.

Businesses that pay the standard rate of VAT (20%) are also charged the CCL, although there are exceptions.

Businesses that meet the minimal use requirements and are charged the reduced rate of VAT (5%) don't pay the CCL.

  • For electricity, this means using an average of less than 33 kWh per day (1,000 kWh per month)
  • For gas, this means using an average of less than 145 kWh per day (4,397 kWh per month)