Climate Change Levy rates

View Change History
 

    Main rates of CCL

Commodity


Rate from 1 April 2014


Rate from 1 April 2015


Reduced rate of CCL for CCA holders


Electricity


0.541 pence per kilowatt hour


0.554 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.


0.188 pence per kilowatt hour


0.193 pence per kilowatt hour


From 35%


Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state.


1.210 pence per kilogram


1.240 pence per kilogram


From 35%


Any other taxable commodity.


1.476 pence per kilogram


1.512 pence per kilogram


From 35%


    Carbon Price Support (CPS) rates of CCL

Commodity


Rate from 1 April 2014


Rate from 1 April 2015


In Great Britain, gas supplied by a gas utility.


0.175 pence per kilowatt hour


0.334 pence per kilowatt hour


LPG


2.822 pence per kilogram


5.307 pence per kilogram


Coal and other solid fossil fuels (petroleum coke; lignite; coke and semi-coke of coal or lignite)


81.906 pence per gigajoule on gross calorific value (GCV)


156.860 pence per gigajoule on gross calorific value (GCV)


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

$START-DATA$ title=Climate Change Levy rates^ summary=Climate Change Levy, rates of tax from 1 April 2012.^ doctype=ReferenceDocument^ date=08-Apr-2014^ author=ms014687^ $END-DATA$
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