Climate change levy and enhanced capital allowance

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Introduced in 2001, the Climate Change Levy (CCL) is a fixed rate tax on energy delivered to non-domestic users in the UK.

Electricity, Gas, Coal and LDG all have separate tax rates, with the aim to encourage energy efficiency and reduce the emissions of green house gases.

Launched alongside the CCL were the Carbon Trust and the Enhanced Capital Allowances (ECA) scheme. The scheme provides businesses with 100% first year tax relief on the capital outlay of a broad range of energy efficiency and renewable energy technologies (Carbon Trust, 2008). Eligible items include ground source and air source heat pumps, solar thermal, and biomass CHP.

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