Climate change levy - end of exemption for Northern Ireland
Legislation in the Finance Bill will confirm the ending of the climate change levy (CCL) exemption for supplies of gas in Northern Ireland, to be replaced with a reduced rate of CCL. This measure was announced earlier this year.
Who will be affected?
All commercial and industrial consumers of gas in Northern Ireland will face an increase in their gas bills. Supplies to domestic, charitable and small consumers will not be subject to CCL.
CCL will apply to supplies of gas made after 1 April 2011.
As with other environmental taxes, the geographical nature of Northern Ireland demands specific taxation measures. However, this measure will increase costs of gas consuming businesses at a time when budgets are tight and increases in costs are most unwelcome.