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Climate Change Levy (CCL) Rates

What is the Climate Change Levy (CCL)?

The Climate Change Levy (CCL) is a tax on the taxable supply of specified energy products for use as fuels that is for lighting, heating and power, by business consumers.

CCL is charged at a specific rate per unit of energy. There is a separate rate for each of the four categories of taxable commodity. The rates are based on the energy content of each commodity and are expressed in kilowatt-hours (kWh) for gas and electricity, and in kilograms for all other taxable commodities.

Please note that, should you be entitled to a CCL reduction, new PP10 and PP11 forms will need to be completed each time you transfer to a new supplier.

The forms can be obtained from HM Revenue & Customs (0845 0101 9000) or the HMRC Website. The 'original' documentation must be forwarded direct to the supplier.

Taxable commodity From 01/04/2016 From 01/04/2017 From 01/04/2018 From 01/04/2019
Electricity (£ per kilowatt hour (KWh)) 0.00559 0.00568 0.00583 0.00847
Natural gas (£ per KWh) 0.00195 0.00198 0.00203 0.00339
LPG (£ per kilogram (kg)) 0.01251 0.01272 0.01304 0.02175
Any other taxable commodity (£ per kg) 0.01526 0.01551 0.01591 0.02653
Source:  HMRC 2016
Disclaimer: The information provided is given without any assumption of liability and the user accepts that we are not liable for the use of said information. We make strenuous efforts to ensure that the information in this report is obtained from reliable sources but we cannot guarantee its accuracy.