Climate Change Levy
The Climate Change Levy (CCL) is part of a range of measures designed to help the UK meet its legally binding commitment to reduce greenhouse gas emissions. It is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in the following sectors of business:
- public administration
- other services.
The levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use.
All revenue raised through the levy is recycled back to business through a 0.3% cut in employers? national insurance contributions, introduced at the same time as the levy, to support energy efficiency and low carbon technologies.