Climate Change Levy (CCL) Rates

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.