Do I need to pay CCL?

Under a government concession, ‘low usage’ of electricity and gas for business or non-domestic purposes is chargeable at the reduced rate of VAT. These supplies are automatically excluded from CCL. The low usage thresholds are:

  • Electricity - at or below 33 units per day during the bill period
  • Gas - at or below 145 kWh per day during the bill period

Where more than one meter is billed on an account, consumption across all meters is combined in order to take into account the total quantity supplied through all relevant meters.

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