Global Daily Tax News, UK Publishes Climate Change Levy Rates For 2026, (Nov 22, 2024)

HM Revenue and Customs has released the rates of Climate Change Levy that will apply with effect from April 1, 2026.

The CCL is paid at the main rate on electricity, gas, and on solid fuels like coal, lignite, coke, and petroleum coke.

It is paid by b ...

HM Revenue and Customs has released the rates of Climate Change Levy that will apply with effect from April 1, 2026.

The CCL is paid at the main rate on electricity, gas, and on solid fuels like coal, lignite, coke, and petroleum coke.

It is paid by businesses in the following sectors: industrial; commercial; agricultural; and public services.

The main rate does not apply to businesses that uses small amounts of energy; domestic energy users; or charities engaged in non-commercial activities.

Businesses can get a reduction on the main rates of CCL if they are an energy-intensive business and have entered into a climate change agreement with the Environment Agency.