Current: March 2012
The Climate Change Levy is a tax on energy use for commercial, industrial and public sector users. It was implemented in 2001 to encourage higher energy efficiency. The CCL does not apply to the domestic, transport or energy sectors, or to certain energy sources such as renewable energy.
A Levy Exemption Certificate (LEC) is needed to exempt renewable energy from the levy. When an organisation buys renewable energy they must pass the certificate to HM Customs & Excise. The certificates are provided to generating stations by OfGEM each month. Learn more
Climate Change Agreements allow some energy-intensive businesses an 65% discount on the levy (previously 80%) provided they meet additional targets for reducing carbon dioxide emissions. Agreements apply to several major manufacturing and processing sectors.
More information & latest news from the Department of Energy & Climate Change
Information on the CCL and its rates at HM Revenue & Customs
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