Climate Change Levy Rates

Climate Change Levy Rates by Envantage

Climate Change Levy (CCL) rates

 

Last Updated October 2016

The following tables set out rates of the Climate Change Levy (CCL), a tax on energy delivered to non-domestic users in the UK. Holders of a Climate Change Agreement (CCA) are charged at a reduced rate as shown.

Note that the CCL rates rise substantially on 1 April 2019, and the discount achieved with a CCA also increases from that date.
 

Main CCL Rates

Commodity Rate from 1 April 2019 Rate from 1 April 2018 Rate from 1 April 2017 Rate from 1 April 2016 Reduced rate of CCL for CCA holders
Electricity 0.847 pence per kilowatt hour 0.583 pence per kilowatt hour 0.568 pence per kilowatt hour 0.559 pence per kilowatt hour From 10% until 2018-2019,
From 7% 2019-2020
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility 0.339 pence per kilowatt hour 0.203 pence per kilowatt hour 0.198 pence per kilowatt hour 0.195 pence per kilowatt hour From 35% until 2018-2019,
From 22% 2019-2020
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state 2.175 pence per kilogram 1.304 pence per kilogram 1.272 pence per kilogram 1.251 pence per kilogram From 35% until 2018-2019,
From 22% 2019-2020
Any other taxable commodity 2.653 pence per kilogram 1.591 pence per kilogram 1.551 pence per kilogram 1.526 pence per kilogram From 35% until 2018-2019,
From 22% 2019-2020

 

CPS Rates of CCL

Commodity Rate from 1 April 2018 Rate from 1 April 2017 Rate from 1 April 2016
In Great Britain, gas supplied by a gas utility 0.331 pence per kilowatt hour 0.331 pence per kilowatt hour 0.331 pence per kilowatt hour
LPG 5.280 pence per kilogram 5.280 pence per kilogram 5.280 pence per kilogram
Coal and other solid fossil fuels (petroleum coke; lignite; coke and semi-coke of coal or lignite) 154.790 pence per gigajoule on gross calorific value (GCV) 154.790 pence per gigajoule on gross calorific value (GCV) 154.790 pence per gigajoule on gross calorific value (GCV)

The carbon price support rates do not apply in Northern Ireland.

 

Historical Rates

Main CCL Rates

Commodity Rate from 1 April 2015 Rate from 1 April 2014 Rate from 1 April 2013 Rate from 1 April 2012 Reduced rate of CCL for CCA holders
Electricity 0.554 pence per kilowatt hour 0.541 pence per kilowatt hour 0.524 pence per kilowatt hour 0.509 pence per kilowatt hour From 35% for 2012-13, From 10% for 2013-14 onwards
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility 0.193 pence per kilowatt hour 0.188 pence per kilowatt hour 0.182 pence per kilowatt hour 0.177 pence per kilowatt hour From 35%
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility for burning in Northern Ireland N/A N/A 0.064 pence per kilowatt hour until 31 October 2013 then main natural gas rate applies 0.062 pence per kilowatt hour None until 31 October 2013, From 35% as of 1 November 2013
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state 1.240 pence per kilogram 1.210 pence per kilogram 1.172 pence per kilogram 1.137 pence per kilogram From 35%
Any other taxable commodity 1.512 pence per kilogram 1.476 pence per kilogram 1.429 pence per kilogram 1.387 pence per kilogram From 35%

 

CPS Rates of CCL

Commodity Rate from 1 April 2015 Rate from 1 April 2014 Rate from 1 April 2013
In Great Britain, gas supplied by a gas utility 0.334 pence per kilowatt hour 0.175 pence per kilowatt hour 0.091 pence per kilowatt hour
LPG 5.307 pence per kilogram 2.822 pence per kilogram 1.1460 pence per kilogram
Coal and other solid fossil fuels (petroleum coke; lignite; coke and semi-coke of coal or lignite) 156.860 pence per gigajoule on gross calorific value (GCV) 81.906 pence per gigajoule on gross calorific value (GCV) 44.264 pence per gigajoule on gross calorific value (GCV)

The carbon price support rates do not apply in Northern Ireland.

 


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