▌ Climate Change Levy
Climate Change Levy (CCL) was introduced from 1 April 2001.
This is a levy on certain supplies of fuel for business. The current
rates of levy are:
| Electricity |
0.43p per kWh |
| Natural Gas |
0.15p per kWh |
| Coal and other solid fuels |
1.17p per kg |
| Liquid Petroleum Gas used for heating |
0.96p per kg |
There are a number of exemptions, such as fuels supplied for domestic
heating. There are also percentage reliefs available to certain users:
Users who carry out specific energy
saving measures |
100% relief |
| Horticultural producers |
50% relief |
Energy intensive facilities covered
by CCL agreements |
20% relief |
Income Tax