Your questions, answered.

What are Climate Change Levy exemptions?

Some businesses may be exempt from paying climate change levy (CCL), here are some of the reasons:

  • If your business consumption over a year is less than 12,000 kWh (electricity) or 52,728 KWh (gas).
  • If you obtain you power from a renewable source or clean power that is produced from a combination of heat and power generators, this falls under CHPQA (the Combined Heat and Power Quality Assurance) programme.
  • Public Transport services, those that have 0% VAT registration.
  • Intensive energy users can enter into an agreement with the Government and each case is decided on a case by case basis. Businesses that qualify need to come to an agreement on energy saving targets. To apply for this you need to provide UGP the appropriate evidence or you will have to complete a PP11 certificate. You can obtain this certificate from Customs and Excise at this link:

For more information about electricity from renewable sources contact our Customer Services Team.