Climate Change Levy
What Commodities Are Taxable
- Electricity
- Gas Supplied by a Gas Utility
- Petroleum & Hydrocarbon Gas in a Liquid State
- Coal & Lignite
- Coke & Semi-Coke of Coal or Lignite
- Petroleum Coke
Who Will Be Exempt from the Climate Change Levy
- Domestic Customers
- Some Communal Residential
- Accommodation
- Certain Education Establishments
- Specific Healthcare Premises
- Good Quality CHP Schemes
- Energy Supplied from a Qualifying Renewable Source
- Commodity
- Electricity
- Gas
- Rate 1st Apr 11 – 31st Mar 12
- 0.485p/kWh
- 0.169p/kWh
- Rate 1st Apr 12 – 31st Mar 13
- 0.509p/kWh
- 0.177p/kWh
The climate change levy does not apply to taxable commodities used by domestic consumers, or by charities for non-business use.
All revenue raised through the Climate Change Levy is recycled back to business through a 0.3 per cent cut in employers’ national insurance contributions, introduced at the same time as the Climate Change Levy, and support for energy efficiency and low carbon technologies.
