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CCL

Climate Change Levy

Network Charges

A government environmental tax on business energy use designed to incentivise energy efficiency - domestic customers are exempt, and some businesses qualify for significant discounts.

The Climate Change Levy is an environmental tax charged by HM Revenue & Customs on electricity (and gas) used by businesses. It's designed to encourage energy efficiency and reduce carbon emissions.

Key CCL facts:

  • Charged in pence per kilowatt-hour (p/kWh)
  • Set annually by HMRC in the Budget
  • Domestic customers are exempt (Profile Classes 01-02)
  • Standard rate approximately 0.775 p/kWh (2024-25)
  • Applies to all business electricity consumption

CCL Exemptions and discounts:

  • Domestic exempt - Profile Classes 01-02 pay no CCL
  • CCA discount (92%) - Businesses with Climate Change Agreements with HMRC
  • Renewable exemptions - Some renewable electricity may be exempt with Levy Exemption Certificates (LECs)

Why EnergyCode doesn't validate CCL: While CCL has published rates, exemptions depend on customer-specific agreements (Climate Change Agreements with HMRC, renewable contracts). We can verify the standard rate is applied correctly, but exemption eligibility requires information beyond the MPAN.

Historical rates: The CCL rate has been relatively stable in recent years at around 0.775 p/kWh, though it adjusts periodically based on government policy.

Example

CCL: 50,000 kWh x 0.775 p/kWh = £387.50

Related terms

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