Climate Change Levy (CCL) exemptions and relief

Most businesses pay the Climate Change Levy (CCL) automatically, but some qualify for exemptions or relief. If yours is one of them, we can help you claim. If you’ve been paying CCL for the last four years when you could have been claiming exemptions or relief, our experts can help you recover that money as well.

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How it works

How do Climate Change Levy (CCL) exemptions and reliefs work?

The Climate Change Levy (CCL) is a tax on energy delivered to non-domestic businesses and the public sector in the UK that use energy above the small-usage threshold. If your business qualifies for an exemption or relief, you could make significant savings on your energy bills.

If your business has a Climate Change Agreement (CCA), uses eligible supplies for qualifying processes, receives certain direct or self-supplied renewable electricity, or operates eligible combined heat and power (CHP), you could qualify.

Why choose Leyton

How Leyton can help your business

We work with over 6,000 innovative companies, and our technical expertise means we can help businesses of all sizes benefit from valuable government tax incentives. Our experience means that we’re able to tailor a strategy that fits your business.

01 Industry knowledge

Industry knowledge

Our specialists have energy industry backgrounds as well as a strong record of helping manufacturers secure the exemptions they are entitled to.
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02 Energy expertise

Energy expertise

We understand the challenging area of non-commodity costs and can help ensure you don't pay a penny more than you have to.
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03 Carbon reduction

Carbon reduction

We’ll help you understand which schemes are available to support funding for carbon and energy reduction.
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04 Relationships

Relationships

We regularly speak with HMRC, DBT (Department for Business & Trade) and all UK energy suppliers, building the relationships that help to get things moving quickly.
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Energy services

Explore our other energy tax services

We offer a full range of fully managed energy tax relief services, from reviewing your eligibility for government exemptions and compensation to auditing your processes and implementing action plans that optimise your energy performance and competitiveness. For energy tax relief claims, you only pay if your claim succeeds.

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Book a free CCL check

Our energy consultants are on hand to guide you through your CCL exemptions or relief eligibility and help your business unlock significant energy cost reductions.

Learn more

Frequently Asked Questions

Find out more about EII Exemption from our frequently asked questions.

Who is exempt from CCL?

CCL exemptions and relief depend on how the energy is used, the type of supply, and whether the business or facility meets the relevant certification requirements. The guidance on CCL exemptions is substantial, but as a general guide, the following areas could be exempt:

  • supplies used in some forms of transport
  • supplies used in metallurgical and mineralogical processes
  • electricity from eligible combined heat and power (CHP) stations
  • supplies not used as fuel
  • exports (supplies not for burning or consumption in the UK)

The list of processes that qualify for metallurgical and mineralogical relief is equally extensive, but example industries include: aluminium, battery production, cement, ceramics, concrete, copper, glass, iron, lead, lime, plaster, steel, stone, tin and zinc.

Find out more: Everything that you need to know about Climate Change Levy exemptions

If you hold a Climate Change Agreement, you could benefit from reduced CCL rates on your energy costs. The current discounts are:

  • Electricity: 92% discount
  • Gas: 89% discount
  • Liquefied Petroleum Gas (LPG): 77% discount
  • Other taxable commodities: 89% discount

These discounts are fixed through to at least 1 April 2027.