The Climate Change Levy (CCL) is a protection tax on the consumption of electricity from non-renewable energy sources collected from industrial and commercial end-users as well as public sectors (Section 30 in conjunction with Schedule VI, § § 3, 5 FA , 2000).

The climate change levy is raised against the electricity suppliers, which in turn pass this tax on the price of electricity to end users. Electricity from renewable energy sources is exempt from this levy (Schedule VI, § 19 in conjunction with FA 2000. Part IV GenReg CCL 2001).