The Climate Change Levy (General) Regulations 2001 (CCL) regulations apply a financial levy to specified energy products, known as ‘taxable commodities' (see definitions below).
CCL is charged by suppliers of taxable commodities, (e.g. electricity and gas suppliers). If you’re one of their customers, you should see the charge listed as a separate line item on your energy bill. After collecting the money from customers, the suppliers pay the CCL money to HM Revenue & Customs.
The Climate Change Levy (CCL) was introduced in 2001 and is a tax on energy supplied to business consumers in the UK, such as industry, commerce, agriculture, local administration and a number of other services. It does not apply at all to domestic energy supplies. The CCL sits within the broader framework of the Finance Act (2000) and when it was introduced, it was intended to:
The Kyoto Protocol was negotiated in December 1997 in Kyoto, Japan and came into force on 16th February 2005. It called for the collective reduction of emissions of the six major greenhouse gases; carbon dioxide, methane, nitrous oxide, sulphur hexafluoride, HFCs, and PFCs. The protocol was aimed at 41 countries plus those in the European Union.
