What is Climate Change Levy (CCL)?
Climate Change Levy (CCL) is an energy tax for businesses.
It was introduced by the government to encourage businesses to become more energy
efficient.
If you use 33 units or more per day for electricity or 145 kilowatt hours per day
or more for gas, CCL is applied.
How do I find out if I am exempt from Climate Change Levy?
Customs & Excise will be able to provide you with this information.
You can call them on 0845 010 9000 or visit
their website
Why is VAT on some bills calculated at 5% and others at 15%?
You're charged VAT at 15% if you use 33 electricity units or more per day, and if
your gas usage is 145 kilowatt hours per day or more.
VAT on consumption under these figures is charged at 5%.