UK CCL Overview

The climate change levy (CCL) is based on the amount of energy used that is subject to standard rate VAT. Similarly to VAT declarations, customers may file for exemption from CCL. A CCL declaration specifies the percentage of the CCL charges that the customer is exempt from - refer to Maintaining Declarations for more information. CCL declarations are non-transferable and must be filed for each account, premise, and service type combination.

CCL charges themselves are subject to standard rate VAT.