What is CCL?
The Climate Change Levy (CCL) is a government tax on the use of both gas and electricity for businesses, agriculture and the public sector. This will appear as a separate charge on your invoice and is subject to the standard rate of VAT.
Main Rates
| Taxable commodity | Rate from 1 April 2022 | Rate from 1 April 2023 | Rate from 1 April 2024 | Rate from 1 April 2025 | Rate from 1 April 2026 | Rate from 1 April 2027 |
| Electricity (£ per kilowatt hour (kWh)) | 0.00775 | 0.00775 | 0.00775 | 0.00775 | 0.00801 | 0.00827 |
| Gas (£ per kWh) | 0.00568 | 0.00672 | 0.00775 | 0.00775 | 0.00801 | 0.00827 |
| LPG (£ per kilogram (kg)) | 0.02175 | 0.02175 | 0.02175 | 0.02175 | 0.02175 | 0.02175 |
| Any other taxable commodity (£ per kg) | 0.04449 | 0.05258 | 0.06064 | 0.06064 | 0.06264 | 0.06468 |
For more information, please follow this link to www.gov.uk to read about CCL charges.
*CCL is not applicable where VAT is charged at 5%, for domestic supplies or for non-business charity use. CCL exemption forms are available to download in the Quick Links menu.