CCL is a tax on the amount of energy you use. The government introduced CCL to help reduce greenhouse gas emissions - a principal cause of climate change. It is designed to promote energy efficiency and encourage businesses to invest in energy saving equipment.
We collect CCL from our customers on the government’s behalf - it affects most businesses and public sector bodies that pay VAT at the standard rate. CCL will be shown separately on your bill, is subject to VAT and cannot be reclaimed from HMRC.
How your bill can be exempt from CCL
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