Climate Change Levy (CCL) was introduced in 2001 under the Finance Act 2001 for non-domestic organisations. It is one of the longest running energy based policies to date. CCL was initially offset by a reduction in National Insurance contributions for businesses and was launched to encourage them to operate in a more environmentally friendly way. The levy is applied to electricity, gas, liquid petroleum gas (LPG) and solid fuels. However, exemptions for supplies from certain energy sources apply.
Changes to the Climate Change Levy (CCL) main rates from 1st April 2020 will be accompanied by changes to the reduced rates for participants in the Climate Change Agreement (CCA) scheme. The reduced rate changes aim to limit the change in CCL liability for CCA participants to broadly RPI only.
