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.
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|