CCL is a government-imposed tax to encourage reduction in gas emissions and greater efficiency of energy used for business or non-domestic purposes. CCL is chargeable only on units/kWh used and not on any other component of the bill such as fixed daily charges.
Under current legislation:
• Where VAT is charged at the standard rate (20%), CCL (plus VAT on CCL) will usually be added to the bill
• Where VAT is charged at the reduced rate, the supply is automatically excluded from CCL
• These rules are applied automatically at the time of billing
All other business customers entitled to CCL relief must submit a PP11 Supplier Certificate for each supply covered, to advise us what percentage of CCL relief is applicable. PP11s can be downloaded from the HM Revenue & Customs (HMRC) website: www.hmrc.gov.uk.