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Climate Change Levy rates

Climate Change Levy rates DUTIES

The Climate Change Levy (CCL) is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in industry, commerce, agriculture, public administration, and other services. The levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use. This environmental tax came into force on 1 April 2001 and is meant to encourage energy efficiency and to reduce carbon emissions.

The Climate Change Levy rates will increase from 1 April 2017 in line with RPI. The main rates are charged on energy supplied to an end user, while separate Carbon Price Support rates are paid when a deemed taxable self-supply of fossil fuels is made for use in electricity generation.

The main rates of CCL are as follows:

Commodity Rate from 1 April 2016 Reduced rate of CCL for CCA holders
Electricity 0.568 pence per kilowatt hour From 10%
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility 0.198 pence per kilowatt hour From 35%
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state 1.272 pence per kilogram From 35%
Any other taxable commodity 1.551 pence per kilogram  From 35%

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