The Climate Change Levy (CCL) is chargeable on the industrial and commercial supply of taxable commodities for lighting, heating and power by consumers in industry, commerce, agriculture, public administration, and other services. The levy does not apply
to taxable commodities used by domestic consumers, or by charities for non-business use.

HMRC has recently updated the following notices:

• Notice CCL1: A general guide to the CCL. This notice contains general information about the main rates of CCL and is relevant to all producers, suppliers and consumers of taxable commodities.
• Notice CCL1/1: Registering for CCL. This notice explains what climate CCL is, how to decide if you should register for CCL, the mechanics of registering, what records you will need to keep, and how to cancel a registration.
• Notice CCL1/2: Combined heat and power schemes. This notice explains the liability to the main rates of CCL of taxable commodities supplied to and by a combined heat and power station.
• Notice CCL1/4: Electricity from renewable sources. This notice explains the rules for CCL governing exempt supplies of electricity derived from renewable sources.
• Notice CCL1/5: Penalties and interest. This notice explains the circumstances when you may incur financial penalties and interest in respect of CCL.

The following CCL rates will apply from 1 April 2018:

• Electricity 0.583p per kWh
• Natural gas 0.203p per kWh
• Liquid petroleum gas used for heating 1.304p per kg
• Any other taxable commodity (e.g. coal and other solid fuels) 1.591p per kg

Source: New feed