The CCL is a UK wide tax on energy and fuels which are purchased by businesses and the public sector, introduced in 2001.
The main rates are paid by suppliers to the government, who then pass on these costs to their non-domestic customers via their utility bills.
Changes to CCL rates came into effect on the 1st of April 2020, impacting businesses and public sector organisations. The main rates of the Climate Change Levy will be amended for 2020 to 2021 and 2021 to 2022
- Electricity 0.811 p/kwh (0.775 p/kwh from April 2021)
- Gas 0.406 p/kwh (0.465 p/kwh from April 2021)
The changes were initially announced in the 2018 budget. Qualifying businesses in the Climate Change Agreement Scheme could see a reduction in CCL rates.