Guidance on Climate Change Levy, what it is, who it applies to and how to pay it

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Climate Change Levy

Climate Change Levy (CCL) has two sets of rates. These are the main rates of CCL and the Carbon Price Support (CPS) rates of CCL.

Basic guides

Climate Change Levy - introduction to the two rates of CCL
CCL rates - main rates and CPS rates

Notices and publications

A general guide to the main rates of Climate Change Levy (Notice CCL1)
Registering for Climate Change Levy (Notice CCL1/1)
Combined heat and power schemes (Notice CCL1/2)
Reliefs and special treatments for taxable supplies (Notice CCL1/3)
Electricity from renewable sources (Notice CCL1/4)
Penalties and interest (Notice CCL1/5)
A Guide to the Carbon Price Floor (Notice CCL 1/6)
Businesses to be treated as utilities for the purposes of CCL

Important updates

Interim guidance for metallurgical and mineralogical processes exemptions - this guidance has now been integrated into Public Notice CCL 1/3 - Reliefs and special treatments for taxable supplies
CCL100 returns issued in September 2013 without cover letters in error
Revenue & Customs Brief 20/13 - CPF: exemption for fuel used to produce mechanical power in CHP stations
Climate Change Agreements scheme - industrial and commercial sectors 2013 to 2023 (PDF 41K)

Climate Change Agreements scheme - agricultural sectors 2013 to 2023 (PDF 35K)
Sector Associations with Climate Change Agreements (agricultural) (PDF 9K)
Sector Associations with Climate Change Agreements (non agricultural) (PDF 17K)
Carbon price floor

Climate Change Levy forms

Climate Change Levy forms can be accessed using our Find a Form tool.