From 1 April 2013, a number of supplies are subject to Climate Change Levy at the Carbon Price Support rates (CPS rates). The rates are designed to reflect the amounts of carbon dioxide produced when the fuels are burned.
A supply is subject to the Carbon Price Support rate if it is a supply of a taxable commodity used by the recipient in the production of electricity including up until 31 March 2015, use in fully exempt or partly exempt CHP stations. From 1 April 2015 supplies to fully exempt CHP stations are not liable to CPS rates of CCL1.
The Carbon Price Support Rates are set out in V21.136.
The CPS rate for coal is based on the gross calorific value of
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Web page updated on 17 Mar 2025 14:28