The Climate Change Levy (CCL) was introduced in April 2001. The CCL is an energy tax that adds approximately 15% to typical energy bills of UK businesses.

The CCL is a key part of the UK governments strategy to promote energy efficiency and reduce greenhouse gas emissions.

The CCL is applied to electricity, gas, coal and Liquid Petroleum Gas (LPG), but is not applied to any domestic supplies. The impact of the CCL upon UK businesses has been helped by a 0.3% reduction in National Insurance contributuons. Energy intensive industries are able to join Climate Change Agreements to help further mitigate the effects of this tax.