The Climate Change Levy (CCL) is a tax on energy delivered to non-domestic users in the United Kingdom.
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.
[citation needed] The levy applies to most energy users, with the notable exceptions of those in the domestic and transport sectors.
[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.
[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.