Factsheet: Finance act - Climate Change Levy

Finance act - Climate Change Levy

Key Information

Country/Region:

Full name of Instrument & Measure (English): 
Finance Act 2000, 2013 Amendment
Description: 
The Climate Change Levy (CCL) is a climate protection tax in the Finance Act, which is levied on the consumption of electricity from non-renewable sources by commercial and industrial final consumers and the public sector. It provides fiscal benefits for the use of electricity from renewable sources. Electricity from renewable sources is exempt from this tax .
Goal/Aim: 
stimulate renewable electricity

Sector/Topic targeted:

Responsible Authority: 
HM Revenue & Customs (HMRC)

Status:

Year Instrument & Measure Started: 
2000
Year Last Instrument & Measure was last Amended: 
2013