Climate Change Levy
The Climate Change Levy (CCL) was introduced in the UK by the 2000 Finance Bill and came into force on April 1 2001. It is a tax on energy use intended to promote energy efficiency and to encourage investment in energy saving equipment. It was originally suggested that it would reduce carbon dioxide emissions by at least 5 million tonnes by 2010 as part of the UK government’s strategy for meeting its commitments under the Kyoto Protocol.
For the purposes of the Levy, energy use refers to electricity, gas, liquid petroleum gas and solid fuel. The CCL is charged by energy suppliers on behalf of the government from most businesses and public sector bodies that pay VAT at the standard rate. Domestic and charitable non-business energy use is exempt from the CCL, as is energy from some renewable sources and combined heat and power (CHP). There are also partial exemptions for energy intensive users and horticulture users. Ofgem administers the exemption certification scheme for renewable sources and combined heat and power on behalf of HMRC.
There are two rates of Climate Change Levy:
- The main rates of CCL.
- The Carbon Price Support (CPS) rates of CCL.
The main rates of CCL are charged on the supply of specified energy products for use as fuels. The CPS rates are charged on the supply of specified energy products for use in electricity generation (Ref HMRC, Climate Change Levy - introduction to the two rates of CCL).
In the 2016 budget, it was announced the Carbon Reduction Commitment energy efficiency
scheme would be abolished and replaced, in a revenue neutral way, with an increase in the Climate Change Levy from 2019. This it was said was because the scheme had been 'bureaucratic and burdensome'.
[edit] Related articles on Designing Buildings Wiki
Featured articles and news
Deputy editor of AT, Tim Fraser, discusses the newly formed society with its current chair, Chris Halligan MCIAT.
Barratt Lo-E passivhaus standard homes planned enmasse
With an initial 728 Lo-E homes across two sites and many more planned for the future.
Government urged to uphold Warm Homes commitment
ECA and industry bodies write to Government concerning its 13.2 billion Warm Homes manifesto commitment.
Places of Worship in Britain and Ireland, 1929-1990. Book review.
The emancipation of women in art.
CIOB Construction Manager of the Year 2025
Just one of the winners at the CIOB Awards 2025.
Call for independent National Grenfell oversight mechanism
MHCLG share findings of Building Safety Inquiry in letter to Secretary of State and Minister for Building Safety.
The Architectural Technology Awards
AT Awards now open for this the sixth decade of CIAT.
50th Golden anniversary ECA Edmundson awards
Deadline for submissions Friday 30 May 2025.
The benefits of precast, off-site foundation systems
Top ten benefits of this notable innovation.
Encouraging individuals to take action saving water at home, work, and in their communities.
Takes a community to support mental health and wellbeing
The why of becoming a Mental Health Instructor explained.
Mental health awareness week 13-18 May
The theme is communities, they can provide a sense of belonging, safety, support in hard times, and a sense purpose.
Mental health support on the rise but workers still struggling
CIOB Understanding Mental Health in the Built Environment 2025 shows.
Design and construction material libraries
Material, sample, product or detail libraries a key component of any architectural design practice.
Construction Products Reform Green Paper and Consultation
Still time to respond as consultation closes on 21 May 2025.
Resilient façade systems for smog reduction in Shanghai
A technical approach using computer simulation and analysis of solar radiation, wind patterns, and ventilation.