climate change levy
The climate change levy is charged on electricity, coal (including hydrocarbon derivatives) and natural/petroleum gas supplied to industrial and commercial consumers. Suppliers are required to register and collect the tax. The levy is calculated at different rates for different fuels and increases in line with inflation for 2014/15; e.g. from April 2014 it is 0.541 pence per kilowatt hour of electricity (previously 0.524 pence) and 0.188 pence per kilowatt hour of gas (previously 0.182 pence).