1. Main rates of CCL
Taxable commodity |
Rate from 1 April 2016 |
Rate from 1 April 2017 |
Rate from 1 April 2018 |
Rate from 1 April 2019 |
Electricity (£ per kilowatt hour (KWh)) |
0.00559 |
0.00568 |
0.00583 |
0.00847 |
Natural gas (£ per KWh) |
0.00195 |
0.00198 |
0.00203 |
0.00339 |
LPG (£ per kilogram (kg)) |
0.01251 |
0.01272 |
0.01304 |
0.02175 |
Any other taxable commodity (£ per kg) |
0.01526 |
0.01551 |
0.01591 |
0.02653 |
2. Percentage discount for holders of a CCA
Taxable commodity |
Rate from 1 April 2016 |
Rate from 1 April 2017 |
Rate from 1 April 2018 |
Rate from 1 April 2019 |
Electricity |
90% |
90% |
90% |
93% |
Natural gas |
65% |
65% |
65% |
78% |
LPG |
65% |
65% |
65% |
78% |
Any other taxable commodity |
65% |
65% |
65% |
78% |
3. CPS rates of CCL
CPS rate commodity |
Gas |
LPG |
Coal and other solid fossil fuels |
Unit |
£ per kilowatt hour (kWh) |
£ per kilogram (kg) |
£ per gigajoule (GJ) on gross calorific value (GCV) |
1 April 2015 to 31 March 2016 |
0.00334 |
0.05307 |
1.56860 |
1 April 2016 to 31 March 2019 |
0.00331 |
0.05280 |
1.54790 |
NB: The carbon price support rates do not apply in Northern Ireland.
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