What is climate change levy (CCL)?

The CCL was introduced by the Government in April 2001. It is a tax on the electricity, natural gas, coal and liquid petroleum gas used by business, agriculture and the public sector. The CCL has been introduced to help the UK meet its emissions targets, which will help combat climate change. CCL is intended to encourage business to use less energy more efficiently. For more information please visit http://www.hmrc.gov.uk/climate-change-levy/index.htm.