What is the Climate Change Levy (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 commodityRate from 1 April 2022Rate from 1 April 2023Rate from 1 April 2024Rate from 1 April 2025Rate from 1 April 2026
Electricity (£ per kilowatt hour (kWh))0.007750.007750.007750.007750.00775
Gas (£ per kWh)0.005680.006720.007750.007750.00775
LPG (£ per kilogram (kg))0.021750.021750.021750.021750.02175
Any other taxable commodity (£ per kg)0.044490.052580.060640.060640.06264