Exemptions from Climate Change Levy (CCL)

If you run your holiday home through a business, you may have noticed a charge called the Climate Change Levy (CCL).  

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The CCL is an environmental tax aimed at encouraging businesses to reduce energy use, cut emissions and promote energy efficiency in business operations.  Applied by energy companies to commercial customers, while it’s standard for businesses, there’s an important exemption that may apply to some holiday homeowners.  

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Self-catered holiday accommodation is treated similarly to domestic use under HMRC guidance which is exempt. That means if your holiday let is run through a business and you’re being charged CCL on your utility bills, you may be eligible to have it removed.

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It’s not likely to be a large amount, but in a climate where every penny counts, small savings matter. We’ve seen this exemption successfully applied for other owners operating self-catered accommodation, and it’s worth a conversation with your accountant or energy supplier.

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You can find more information on HMRC’s official guidance, including how the exemption works and what qualifies.

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