Climate Change Levy (CCL)

What the tax is, who it applies to and the latest rates

Climate Change Levy (CCL) is an environmental tax for business energy use which aims to encourage businesses to become more energy efficient and you can read more about it on the Government website. There are a few exceptions:

• Energy used by charities for non-business activity
• Businesses that use small amounts of energy
• Energy that is for domestic use

This tax is collected on behalf of HMRC by all energy suppliers and it appears separately on our bills if it applies to you.