Climate Change Levy

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Tax and environmental policy - UK.


The Climate Change Levy is a tax on energy delivered to non-domestic users in the UK, designed to incentivise energy efficiency and to reduce carbon emissions.

It applies to most commercial users and public sector bodies.

Domestic, charitable and transport users are generally exempt.

Taxable energy sources include electricity, natural gas, liquefied petroleum gas (LPG) and other sources including coal.

See also