Climate Change Levy Rates

Main rates of CCL

Commodity Rate from 1 April 2016 Rate from 1 April 2015 Rate from 1 April 2014 Reduced rate of CCL for CCA holders
Electricity 0.559 pence per kilowatt hour 0.554 pence per kilowatt hour 0.541 pence per kilowatt hour From 10%
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility 0.195 pence per kilowatt hour 0.193 pence per kilowatt hour 0.188 pence per kilowatt hour From 35%
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state 1.251 pence per kilogram 1.240 pence per kilogram 1.210 pence per kilogram From 35%
Any other taxable commodity 1.526 pence per kilogram 1.512 pence per kilogram 1.476 pence per kilogram From 35%

CPS rates of CCL

Commodity Rate from 1 April 2016 Rate from 1 April 2015 Rate from 1 April 2014
In Great Britain, gas supplied by a gas utility 0.331 pence per kilowatt hour 0.334 pence per kilowatt hour 0.175 pence per kilowatt hour
LPG 5.280 pence per kilogram 5.307 pence per kilogram 2.822 pence per kilogram
Coal and other solid fossil fuels (petroleum coke; lignite; coke and semi-coke of coal or lignite) 154.790 pence per gigajoule on gross calorific value (GCV) 156.860 pence per gigajoule on gross calorific value (GCV) 81.906 pence per gigajoule on gross calorific value (GCV)

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

 

Historical Rates

 

Climate Change Levy rates from 1 April 2013

Commodity Rate from 1 April 2013 Rate from 1 April 2014 Reduced rate of CCL for CCA holders
Electricity 0.524 pence per kilowatt hour 0.541 pence per kilowatt hour From 10% for 2013-14
In Great Britain, gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility. 0.182 pence per kilowatt hour 0.188 pence per kilowatt hour From 35%
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility for burning in Northern Ireland. 0.064 pence per kilowatt hour until 31 October 2013 then main natural gas rate applies N/A None until 31 October 2013
From 35% as of 1 November 2013
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state. 1.172 pence per kilogram 1.210 pence per kilogram From 35%
Any other taxable commodity. 1.429 pence per kilogram 1.476 pence per kilogram From 35%

 

Carbon Price Support (CPS) rates of CCL

 

Commodity Rate from 1 April 2013 Rate from 1 April 2014
In Great Britain, gas supplied by a gas utility. 0.091 pence per kilowatt hour 0.175 pence per kilowatt hour
LPG 1.1460 pence per kilogram 2.822 pence per kilogram
Coal and other solid fossil fuels (petroleum coke; lignite; coke and semi-coke of coal or lignite) 44.264 pence per gigajoule on gross calorific value (GCV) 85.489 pence per gigajoule on gross calorific value (GCV)

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

 

 

Climate Change Levy rates from 1 April 2012

Commodity Rate from 1 Apr 2012 Rate from 1 Apr 2013 Reduced rate of CCL for CCA holders
Electricity 0.509 pence per kilowatt hour 0.524 pence per kilowatt hour From 35% for 2012-13
From 10% for 2013-14
In Great Britain, gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility. 0.177 pence per kilowatt hour 0.182 pence per kilowatt hour From 35%
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility for burning in Northern Ireland. 0.062 pence per kilowatt hour 0.064 pence per kilowatt hour until 31 Oct 2013 then main natural gas rate applies None until 31 Oct 2013
From 35% as of 1 Nov 2013
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state. 1.137 pence per kilogram 1.172 pence per kilogram From 35%
Any other taxable commodity. 1.387 pence per kilogram 1.429 pence per kilogram From 35%

 


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