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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Climate Change Levy: what is Climate Change Levy?

Climate Change Levy (CCL) is one of the environmental taxes.

It is under the collection and management of the Commissioners of Revenue and Customs (section 5 (1) (b) of the Commissioners for Revenue and Customs Act 2005). Formerly it was under the care and management of the Commissioners of Customs and Excise (paragraph 1 (2) of schedule 6 to the Finance Act 2000).

The levy is chargeable on taxable commodities (electricity, natural gas, coke and coal, etc), used by the industrial and commercial sector to supply lighting, heating and power to consumers. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

For further reading see Notice CCL1 A general guide to climate change levy.