Guidance

Climate Change Levy rates

Updated 17 May 2016

The main rates are charged on energy supplied to an end user, while Carbon Price Support (CPS) rates are paid when a deemed taxable self-supply of fossil fuels is made for use in electricity generation.

Main rates of CCL

Taxable commodity Rate from 1 April 2016 Rate from 1 April 2017 Rate from 1 April 2018 Rate from 1 April 2019
Electricity (£ per kilowatt hour (KWh)) 0.00559 0.00568 0.00583 0.00847
Natural gas (£ per KWh) 0.00195 0.00198 0.00203 0.00339
LPG (£ per kilogram (kg)) 0.01251 0.01272 0.01304 0.02175
Any other taxable commodity (£ per kg) 0.01526 0.01551 0.01591 0.02653

Percentage discount for holders of a CCA

Taxable commodity Rate from 1 April 2016 Rate from 1 April 2017 Rate from 1 April 2018 Rate from 1 April 2019
Electricity 90% 90% 90% 93%
Natural gas 65% 65% 65% 78%
LPG 65% 65% 65% 78%
Any other taxable commodity 65% 65% 65% 78%

CPS rates of CCL

CPS rate commodity Gas LPG Coal and other solid fossil fuels
Unit £ per kilowatt hour (kWh) £ per kilogram (kg) £ per gigajoule (GJ) on gross calorific value (GCV)
1 April 2015 to 31 March 2016 0.00334 0.05307 1.56860
1 April 2016 to 31 March 2019 0.00331 0.05280 1.54790

The carbon price support rates do not apply in Northern Ireland.