Climate Change Levy (CCL) Potential Exemptions

Member News

Climate Change Levy (CCL) is a government charge levied upon commercial energy users for electricity and gas usage.

All commercial energy users pay CCL however there are several potential exemptions outlined below:

• Businesses who qualify under mineralogical or metallurgical exemption. HMRC guidelines indicate that certain manufacturing processes are able to claim a percentage exemption. This relief can be retrospectively applied for a period of 4 years resulting in a refund as well as being applied for future invoices too.

• Business who are part of a Climate Change Agreement (CCA) administered by a trade association. These schemes closed to new entrants in November 2018. There may still be scope to qualify under the mineralogical and metallurgical exemption route outlined above.

• Qualifying charities who do not operate their facility for business use.

Climate Change Levy (CCL) rates are increasing significantly in April 2019 so we are advising businesses to ensure they are making use of the relief where appropriate.

CCL on electricity increases by 45% with gas increasing 67%.

CEC Direct offer a no obligation review of your current arrangements and will explore whether there may be potential for a CCL refund and on-going relief.

To start a conversation please contact:

Liam Conway – Head Of CEC Direct
[email protected]

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