Environmental Taxes Bulletin historical rates
Updated 30 June 2022
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1. Background
This document provides historic Climate Change Levy (CCL) and Carbon Price Support (CPS) rates, Landfill Tax (LFT) rates, and Aggregates Levy (AGL) rates.
Go to CCL rates, LFT rates, and AGL rates for the latest environmental tax rates.
2. Climate Change Levy rates
The following tables are a historical record of the changes to the rates for CCL and CPF, since inception.
The following notes are to help users understand the CCL tables:
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‘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
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‘Petroleum gas’ refers to any petroleum gas, or other gaseous hydrocarbon supplied in a liquid state
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‘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
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‘Any other taxable commodity’ includes coal and lignite, coke and semi coke of coal or lignite, and petroleum coke
Table 1. Main Climate Change Levy rates
| 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 |
| 1 April 2021 | £0.00775 | £0.00465 | £0.02175 | £0.00465 | £0.03640 |
| 1 April 2022 | £0.00775 | £0.00568 | £0.02175 | £0.00568 | £0.04449 |
| 1 April 2023 | £0.00775 | £0.00672 | £0.02175 | £0.00672 | £0.05258 |
Table 2. Reduced Climate Change Levy rates
| 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 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% |
| 1 April 2021 | From 8% | From 17% | From 23% | N/A | From 17% |
| 1 April 2022 | From 8% | From 14% | From 23% | N/A | From 14% |
| 1 April 2023 | From 8% | From 12% | From 23% | N/A | From 12% |
The following notes are to help users understand Table 2. Reduced Climate Change Levy rates:
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‘From ..%’ because certain industries are entitled to a further reduced rate
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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
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‘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
Table 3. Carbon Price Support rates
| 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 |
The following notes are to help users understand Table 3. Carbon Price Support rates:
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CPF came into effect from 1 April 2013 as a tax on fossil fuels used in the generation of electricity
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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
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CPS rates do not apply in Northern Ireland
3. Landfill Tax rates
This is a historical record of the changes to the rates for LFT, since inception, across the two different categories.
All figures are in £ per tonne.
Table 4: Landfill Tax rates
| Date of Change | Standard Rate | Lower Rate |
|---|---|---|
| 1 October 1996 | 7.00 | 2.00 |
| 1 April 1999 | 10.00 | 2.00 |
| 1 April 2000 | 11.00 | 2.00 |
| 1 April 2001 | 12.00 | 2.00 |
| 1 April 2002 | 13.00 | 2.00 |
| 1 April 2003 | 14.00 | 2.00 |
| 1 April 2004 | 15.00 | 2.00 |
| 1 April 2005 | 18.00 | 2.00 |
| 1 April 2006 | 21.00 | 2.00 |
| 1 April 2007 | 24.00 | 2.00 |
| 1 April 2008 | 32.00 | 2.50 |
| 1 April 2009 | 40.00 | 2.50 |
| 1 April 2010 | 48.00 | 2.50 |
| 1 April 2011 | 56.00 | 2.50 |
| 1 April 2012 | 64.00 | 2.50 |
| 1 April 2013 | 72.00 | 2.50 |
| 1 April 2014 | 80.00 | 2.50 |
| 1 April 2015 | 82.60 | 2.60 |
| 1 April 2016 | 84.40 | 2.65 |
| 1 April 2017 | 86.10 | 2.70 |
| 1 April 2018 | 88.95 | 2.80 |
| 1 April 2019 | 91.35 | 2.90 |
| 1 April 2020 | 94.15 | 3.00 |
| 1 April 2021 | 96.70 | 3.10 |
| 1 April 2022 | 98.60 | 3.15 |
4. Aggregates Levy rates
This is a historical record of the changes to the rates for AGL, since inception.
All figures are in £ per tonne.
Table 5: Aggregates Levy rates
| Date of change | Standard Rate |
|---|---|
| 1 April 2002 | 1.60 |
| 1 April 2008 | 1.95 |
| 1 April 2009 | 2.00 |
There is one rate per tonne of aggregate subject to commercial exploitation. The amount of levy charged on a part of a tonne is the proportionally reduced amount e.g. if the levy on a tonne is £2.00, the levy on half a tonne is £1.00 etc.