Introduction
A reduced rate of CCL applies to supplies of electricity for energy-intensive industries that have entered into a negotiated energy efficiency CCA. Facilities covered by a CCA are required to deliver energy efficiency or carbon saving reduction targets in return for a levy discount.
As part of the Government's reform of energy taxes in Budget 2016 it was announced that the discounted rate of CCL with effect from 1 April 2019 would change to reflect changes in the Carbon Reduction Commitment Scheme which will come to end at the end of the current phase. Holders of CCAs will pay the following reduced rates of CCL.
| Taxable Commodity | Rate from 1 April 2018 | Rate from 1 April 2019 | Rate from 1 April 2020 | Rate from 1 April 2021 |
| Electricity | 10% | 7% | 8% | 8% |
| Gas | 35% | 22% | 19% | 17% |
| Petroleum gas or other gaseous hydrocarbon in a liquid state | 35% | 22% | 23% | 23% |
| Coal and lignite; coke and semi coke of coal or lignite; petroleum coke | 35% | 22% | 19% | 17% |
The
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Web page updated on 17 Mar 2025 14:55