The government introduced the Climate Change Levy (CCL) to help reduce greenhouse gas emissions - a principal cause of climate change. As a tax on the amount of energy you use, CCL is designed to promote energy efficiency and encourage investment in energy saving equipment. We collect CCL, which affects most businesses and public sector bodies paying VAT at the standard rate, from our customers on the government behalf.
Is your supply exempt?
Domestic or charitable non-business use is exempt from CCL. If your organisation is defined as an energy intensive user or a horticulture user, the supply may also qualify for partial exemption.
For more specific information on exemptions, please read our guide, VAT and CCL explained, contact the Environment Agency on 03708 506 506 or visit