Climate Change Levy
The Climate Change Levy (CCL) is an environmental energy tax introduced by the government in April 2001. It follows the Kyoto Protocol, where targets to reduce carbon emissions were set and agreed by the UK and other countries as part of the United Nations Framework Convention on Climate Change.
Climate change levy is part of a range of measures designed to help the UK to reduce greenhouse gas emissions. It is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power. All businesses that purchase non-renewable energy will have to pay a Climate Change Levy (CCL) where the rate they pay depends on the type of fuel they use.
HM Revenue and Customs