The Climate Change Levy is an environmental tax charged on the energy that businesses use. It’s designed to encourage businesses to be more energy efficient in how they operate, as well as helping to reduce their overall emissions.  The CCL applies to businesses in the industrial, public services, commercial and agricultural sectors, and is charged on ‘taxable commodities’ for heating, lighting, and power purposes. However, CCL has been waived for the duration of the government’s energy support plan for businesses.   Read more: our in-depth guide to the Climate Change Levy.