Английская Википедия:Climate Change Levy

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Шаблон:Short description Шаблон:Use British English Шаблон:Use dmy dates

Шаблон:UKtaxation

The Climate Change Levy (CCL) is a tax on energy delivered to non-domestic users in the United Kingdom.

Scope and purpose

Introduced on 1 April 2001 under the Finance Act 2000, it was forecast to cut annual emissions by 2.5 million tonnes by 2010, and forms part of the UK's Climate Change Programme.Шаблон:Citation needed The levy applies to most energy users, with the notable exceptions of those in the domestic and transport sectors.Шаблон:Citation needed Electricity from nuclear is taxed even though it causes no direct carbon emissions.Шаблон:Citation needed Originally electricity generated from new renewables and approved cogeneration schemes was not taxed, but the July 2015 Budget removed this exemption from 1 August 2015, raising £450m/year.[1]

Rates

From when it was introduced, the levy was frozen at 0.43p/kWh on electricity, 0.15p/kWh on coal and 0.15p/kWh on gas.Шаблон:Citation needed

A reduction of up to 90% from the levy may be gained by energy-intensive users provided they sign a Climate Change Agreement.[2]

Revenue from the levy was offset by a 0.3% employers' rate reduction in National Insurance. However, the Finance Act 2002 subsequently increased that rate by 1%, reversing the reduction. The revenue used to fund a number of energy efficiency initiatives such as The Carbon Trust. However, revenue recycling was removed at the Spending Review 2010, with the revenue going to the Exchequer. [3]

In the 2006 budget it was announced that the levy would in future rise annually in line with inflation, starting from 1 April 2007.[4] In the 2018 Budget, it was announced that the rates of the Climate Change Levy would be adjusted until 2022 so that the gas rate reaches 60% of the electricity rate in 2021 to 2022. [5]

Rates have changed as tabulated below.

Rates from 1 April 2013[6]
Fuel type Rate
Electricity 0.541 p/kWh
Gas 0.188 p/kWh
LPG 1.21 p/kg
Any other "taxable commodity"   1.429 p/kg
Rates from 1 April 2019[7]
Fuel type Rate
Electricity 0.847 p/kWh
Gas 0.339 p/kWh
LPG 2.175 p/kg
Any other "taxable commodity"   2.653 p/kg
Rates from 1 April 2020[8]
Fuel type Rate
Electricity 0.811 p/kWh
Gas 0.406 p/kWh
LPG 2.175 p/kg
Any other "taxable commodity"   3.174 p/kg

See also

References

Шаблон:Reflist

Further reading

External links

Шаблон:Energy in the United Kingdom