Climate Change Levy (CCL) – what is it?
Climate Change Levy (CCL) is a government imposed tax, revised annually at the beginning of every tax year, chargeable to every business using 12,000 units or more. Until April 2010, the current rate is 0.047p per kWh of electricity used. All funds from this tax contribute to the government’s energy efficiency programme. Consumers that pay VAT at 15% (rising to 17.5% on January 1st 2010) will pay CCL. If you wish to claim relief or exemption, you need to provide a completed exemption certificate upon request of your supplier.
