Climate Change Levy and Carbon Price Floor historic rates
Updated 10 June 2021
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Background
This document provides historic Climate Change Levy (CCL) and Carbon Price Support (CPS) rates as paid by Carbon Price Floor (CPF) taxpayers.
Also go to Climate Change Levy rates guidance for the latest CCL rates.
Go to Business tax Climate Change Levy for additional links to detailed CCL information.
Table 1. Main Climate Change Levy rates
Table notes
The following notes are to help users understand Table 1. Main Climate Change Levy rates:
- ‘Gas’ refers to gas supplied by a gas utility or any gas supplied in a gaseous state that is a kind supplied by a gas utility
- ‘Petroleum gas’ refers to any petroleum gas, or other gaseous hydrocarbon supplied in a liquid state
- ‘Gas (Northern Ireland)’ refers to gas burned in Northern Ireland supplied by a gas utility to a person who intends to cause the gas to be burned in Northern Ireland
- ‘Any other taxable commodity’ includes coal and lignite, coke and semi coke of coal or lignite, and petroleum coke
| Rate from | Electricity | Gas | Petroleum gas | Gas (Northern Ireland) | Any other taxable commodity |
|---|---|---|---|---|---|
| (per kilowatt hour) | (per kilowatt hour) | (per kilogram) | (per kilowatt hour) | (per kilogram) | |
| 1 April 2001 | £0.0043 | £0.0015 | £0.0096 | £0.00000 | £0.0117 |
| 1 April 2007 | £0.00441 | £0.00154 | £0.00985 | £0.00000 | £0.01201 |
| 1 April 2008 | £0.00456 | £0.00159 | £0.01018 | £0.00000 | £0.01242 |
| 1 April 2009 | £0.00470 | £0.00164 | £0.01050 | £0.00000 | £0.01281 |
| 1 April 2011 | £0.00485 | £0.00169 | £0.01083 | £0.00059 | £0.01321 |
| 1 April 2012 | £0.00509 | £0.00177 | £0.01137 | £0.00062 | £0.01387 |
| 1 April 2013 | £0.00524 | £0.00182 | £0.01172 | £0.00064 | £0.01429 |
| 1 November 2013 | £0.00524 | £0.00182 | £0.01172 | £0.00182 | £0.01429 |
| 1 April 2014 | £0.00541 | £0.00188 | £0.01210 | £0.00188 | £0.01476 |
| 1 April 2015 | £0.00554 | £0.00193 | £0.01240 | £0.00193 | £0.01512 |
| 1 April 2016 | £0.00559 | £0.00195 | £0.01251 | £0.00195 | £0.01526 |
| 1 April 2017 | £0.00568 | £0.00198 | £0.01272 | £0.00198 | £0.01551 |
| 1 April 2018 | £0.00583 | £0.00203 | £0.01304 | £0.00203 | £0.01591 |
| 1 April 2019 | £0.00847 | £0.00339 | £0.02175 | £0.00339 | £0.02653 |
| 1 April 2020 | £0.00811 | £0.00406 | £0.02175 | £0.00406 | £0.03174 |
Table 2. Reduced Climate Change Levy rates
Table notes
The following notes are to help users understand Table 2. Reduced Climate Change Levy rates:
- ‘Gas’ refers to gas supplied by a gas utility or any gas supplied in a gaseous state that is a kind supplied by a gas utility
- ‘Petroleum gas’ refers to any petroleum gas, or other gaseous hydrocarbon supplied in a liquid state
- ‘Gas (Northern Ireland)’ refers to gas burned in Northern Ireland supplied by a gas utility to a person who intends to cause the gas to be burned in Northern Ireland
- ‘Any other taxable commodity’ includes coal and lignite, coke and semi coke of coal or lignite, and petroleum coke
- rates are specified as ‘From ..%’ because certain industries are entitled to a further reduced rate
- energy intensive businesses who have entered into a Climate Change Agreement (CCA) are entitled to pay a reduced rate of CCL in return for meeting emissions reductions or energy efficiency targets, with the reduced rate specified as a percentage of the standard rate
- Gas (Northern Ireland) has been marked as ‘N/A’ from 1 November 2013, as gas in Northern Ireland has been charged at the same rate as the rest of the UK from that date
| Rate from | Electricity | Gas | Petroleum gas | Gas (Northern Ireland) | Any other taxable commodity |
|---|---|---|---|---|---|
| (per kilowatt hour) | (per kilowatt hour) | (per kilogram) | (per kilowatt hour) | (per kilogram) | |
| 1 April 2001 | £0.0043 | £0.0015 | |||
| 1 April 2005 | From 20% | From 20% | From 20% | Exempt | From 20% |
| 1 April 2011 | From 35% | From 35% | From 35% | From 35% | From 35% |
| 1 April 2013 | From 10% | From 35% | From 35% | From 35% | From 35% |
| 1 November 2013 | From 10% | From 35% | From 35% | N/A | From 35% |
| 1 April 2019 | From 7% | From 22% | From 22% | N/A | From 22% |
| 1 April 2020 | From 8% | From 19% | From 23% | N/A | From 19% |
Table 3. Carbon Price Support rates
Table notes
The following notes are to help users understand Table 3. Carbon Price Support rates:
- CPF came into effect from 1 April 2013 as a tax on fossil fuels used in the generation of electricity
- implementation of CPF was achieved through changes to existing CCL rates for gas, solid fuels and liquefied petroleum gas (LPG) used for electricity generation, and the introduction of new CPS rates which CPF taxpayers pay
- CPS rates do not apply in Northern Ireland
| Rate from | Carbon price equivalent | Natural gas | LPG | Coal and other taxable solid fuels | Gas oil and rebated bio blend | Fuel oil, other heavy oil and rebated light oil |
|---|---|---|---|---|---|---|
| (per tCO2) | (per kilowatt hour) | (per kilogram) | (per gross gigajoule) | (per litre) | (per litre) | |
| 1 April 2013 | £4.94 | £0.00091 | £0.01460 | £0.44264 | £0.01365 | £0.01568 |
| 1 April 2014 | £9.55 | £0.00175 | £0.02822 | £0.81906 | £0.02642 | £0.03011 |
| 1 April 2015 | £18.08 | £0.00334 | £0.05307 | £1.56860 | £0.04990 | £0.05730 |
| 1 April 2016 | £18.00 | £0.00331 | £0.05280 | £1.54790 | £0.04916 | £0.05711 |
Additional Climate Change Levy and Carbon Price Floor historic rates notes
The following notes provide further information to help users understand historic CCL rates:
- at Budget 2011, the ending of exemptions from CCL for electricity produced in Combined Heat and Power (CHP) stations that is supplied by an electricity utility indirectly to an energy consumer was announced
- at Budget 2012, it was announced that electricity utilities will be able to allocate CHP levy exemption certificates that they acquired relating to CHP generation made before 1 April 2013 until 31 March 2018 to give them time to use up their stocks
- in Budget 2012, it was also announced that input fuels used to produce heat in CHP stations would be exempted from paying CPF