Climate Change Levy
Climate Change Levy (CCL) is a tax on the use of energy in industry, commerce and the public sector. It’s designed to help the UK reduce greenhouse gas emissions; all electricity suppliers are required to collect it from customers and automatically include it on bills.
If your business is in an energy intensive sector, you could be entitled to a reduced CCL charge. This only applies if you enter into a Climate Change Agreement with the government to meet the energy saving targets negotiated for your sector.
From April 1 2019, the exemption will change (e.g. from 90% to 93%).
For further details, visit the HMRC website.
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