HMRC have confirmed the CCL rates, which will be effective from April 2021 and represent an increase for gas and a reduction in electricity, to bring the two rates more in line.
Current 2021 Electricity Rate – 0.775 p/kwh
Current 2021 Gas Rate – 0.465 p/kwh
New 2022 Electricity Rate – 0.775 p/kwh
New 2022 Gas Rate – 0.568 p/kwh
New 2023 Electricity Rate – 0.775 p/kwh
New 2023 Gas Rate – 0.672 p/kwh
The Climate Change Levy is paid at either the main rates or carbon price support rates.
The main rate will be paid on: electricity, gas & solid fuels – like coal, lignite, coke and petroleum coke
Main rates will be paid if your business is in one of the following sectors: industrial, commercial, agricultural & public services
You do not pay the main rate on certain supplies if you’re a business that uses small amounts of energy, a domestic energy user or a charity engaged in non-commercial activities.
It is possible to get a reduction on the main CCL rates if you’re an energy intensive business and if you participate in the climate change agreement with the Environment Agency.
Read more about our Energy Compliance Services.