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CCL (Climate Change Levy)

What Is CCL?

CCL was introduced in 2001 as a tax on energy usage, with the aim of incentivising energy efficiency and carbon reduction.

CCL is charged on every kWh of electricity and gas used, although there are some discounts available for certain groups of organisations e.g. energy intensive users, charities and domestic properties.

Historical CCL Rates

Date Elec p/kWh Gas p/kWh
Apr-08 0.456 0.159
Apr-09 0.470 0.164
Apr-10 0.470 0.164
Apr-11 0.485 0.169
Apr-12 0.509 0.177
Apr-13 0.524 0.182
Apr-14 0.541 0.188
Apr-15 0.554 0.193
Apr-16 0.559 0.195
Apr-17 0.568 0.198
Apr-18 0.583 0.203
Apr-19 0.847 0.339

How Can I Reduce My CCL Costs?

If you carry out energy intensive activities, such as baking, heat treatment or metal forming, you may be eligible for a CCA (Climate Change Agreement), which could allow you to claim a discount of up to 90% on your CCL costs.

Billing errors are common within CCL charges when CCAs are involved, for example when the supplier does not correctly process the PP11 forms required to implement a CCA. Typically, these errors can be reclaimed going back as far as 4 years. Contact us to organise a full audit of your historical CCL costs.

Certain activities qualify for Reduced Rate VAT, which in turn eliminates CCL, many public sector organisations are under-estimating their claimable Reduced Rate VAT. We will identify whether you have any qualifying activities and help you to put together an accurate VAT declaration in line with HMRC requirements. Contact us to organise a review of Reduced Rate VAT across your estate.