What is CCL?

The Climate Change Levy (CCL) is an environmental tax introduced by the government to
incentivise UK businesses to enhance energy efficiency and reduce energy consumption. The
tax is applied at the point of supply on electricity, gas, liquid petroleum, and solid fuels
(including coal, lignite, and coke). Business energy suppliers are responsible for applying the
relevant CCL to the taxable commodities they provide, and the collected charges are then
forwarded to HM Revenue & Customs.

Our Services

At Energy Exemptions we specialise in helping UK businesses reclaim Climate Change
Levy (CCL) charges that may have been incorrectly billed over the past four years. We also
support eligible companies in obtaining CCL exemptions for the next five years, delivering
substantial cost savings and ensuring compliance with regulations.

Our dedicated team of experts works diligently to simplify energy taxation and regulatory
processes, offering tailored solutions designed to meet each client’s unique needs. By
partnering with us, companies can optimize their energy costs, improve financial
performance, and contribute to a more sustainable future.

CCL Reclamation

We conduct thorough audits of past energy bills to identify and reclaim incorrect CCL

charges, ensuring our clients recover any overpayments.

Exemption Procurement

We assist eligible companies in obtaining CCL exemptions, guiding them through the
application process and ensuring compliance with all necessary criteria for the next five

years.

Ongoing Support

Our team provides continuous support and advice, keeping our clients informed about
changes in legislation and helping them maintain their exempt status.

Our dedicated team of experts works diligently to navigate the complexities of energy
taxation and regulation, providing comprehensive support and tailored solutions to meet the
unique needs of each client. By partnering with us, companies can optimise their energy
expenditures, enhance their financial performance, and contribute to a more sustainable
future.

Does your company fall under the government's CCL exemption program?
Is your business consuming energy in any of the following areas?

 Charities
 Sports Clubs
 Care Homes
 Academy Schools
 Glass
 Ceramic
 Concrete
 Tile
 Cement
 Stone Cutting
 Metal Production
 Metal Casting
 Forging
 Pressing
 Brick
 Clay
 Stamping
 Rolling
 Galvanising
 Coating Metals

A full guide to exemptions in mineralogical and metallurgical processes

 2. Mineralogical processes

 2.1 Shaping and processing of flat glass

 This includes the manufacture of: toughened or laminated flat glass coated glass
glass mirrors multiple-walled insulating units of glass

2.2 Shaping and processing of flat glass

This includes the manufacture of:

 toughened or laminated flat glass
 coated glass
 glass mirrors
 multiple-walled insulating units of glass

2.3 Manufacture of hollow glass

This includes the manufacture of:

 bottles and other containers of glass or crystal
 drinking glasses and other domestic glass or crystal articles

This excludes the:

 reprocessing of post – consumer glass
 bottling of liquids
 retail sale of glassware
2.4 Manufacture of glass fibres
This includes the manufacture of glass fibres, including glass wool and non-woven products
thereof.
This excludes the manufacture of:
 woven fabrics of glass yarn
 fibre optic cable for data transmission or live transmission of images

2.5 Manufacture and processing of other glass, including technical glassware

This includes the manufacture of:

 laboratory, hygienic or pharmaceutical glassware
 clock or watch glasses, optical glass and optical elements not optically worked
 glassware used in imitation jewellery
 glass insulators and glass insulating fittings
 glass envelopes for lamps
 glass figurines
 glass paving blocks
 glass in rods or tubes
 ballotini and glass beads
 other blown, drawn or moulded glass products
This excludes the manufacture of optical elements optically worked.
Manufacture of refractory products
This includes the manufacture of:

 refractory mortars, concretes, and so on
 refractory ceramic goods:

 heat-insulating ceramic goods of siliceous fossil meals
 refractory bricks, blocks and tiles, and so on
 retorts, crucibles, muffles, nozzles, tubes, pipes, and so on
 refractory articles containing magnesite, dolomite or chromite

This excludes the mining of refractory clays.

2.7 Manufacture of ceramic tiles and flags

This includes the manufacture of non-refractory ceramic:
 hearth or wall tiles, mosaic cubes, and so on
 flags and paving

This excludes the manufacture of artificial stone (for example, cultured marble).
2.8 Manufacture of bricks, tiles and construction products, in baked clay

This includes the manufacture of:

 structural non-refractory clay building materials
 ceramic bricks, roofing tiles, chimney pots, pipes, conduits, and so on
 flooring blocks in baked clay
This excludes the mining of clay and shale.

2.9 Manufacture of ceramic household and ornamental articles

This includes the manufacture of:

 ceramic tableware and other domestic or toilet articles
 statuettes and other ornamental ceramic articles

This excludes the retail sale of ceramic household and ornamental articles at the place of
production

2.10 Manufacture of ceramic sanitary fixtures

This includes the manufacture of:

 ceramic sanitary fixtures, for example, sinks, baths, bidets, water closet pans,
and so on
 other ceramic fixture

2.11 Manufacture of ceramic insulators and insulating fittings

This includes the manufacture of electrical insulators and insulating fittings of ceramics.

2.12 Manufacture of other technical ceramic products

This includes the manufacture of:
 ceramic and ferrite magnets
 ceramic laboratory, chemical and industrial products

This excludes the manufacture of artificial stone (for example, cultured marble).

2.13 Manufacture of other ceramic products

This includes the manufacture of:

 ceramic pots, jars and similar articles of a kind used for conveyance or
packing of goods
 prepared bodies for use in ceramic manufacture
 calcined minerals for use in ceramic manufacture
 ceramic products not elsewhere classified

2.14 Manufacture of cement

This includes the:

 manufacture of clinkers and hydraulic cements, including Portland, aluminous
cement, slag cement and superphosphate cements

 grinding and preparation of raw meal kiln feed for cement clinker

This excludes the:

 quarrying, crushing and breaking of limestone
 manufacture of cements used in dentistry

2.15 Manufacture of lime and plaster

This includes the manufacture of:

 quicklime, slaked lime and hydraulic lime
 precipitated calcium carbonate
 plasters of calcined gypsum or calcined sulphate
 calcined dolomite

This excludes the:

 quarrying and crushing of limestone, chalk or dolomite up until the point at
which the feedstone is prepared for direct kiln input
 mining of:

 gypsum and anhydrite
 chalk and uncalcined dolomite

2.16 Manufacture of concrete

products for construction purposes
This includes the manufacture of:

 precast concrete, cement or artificial stone articles for use in construction in
tiles, flagstones, bricks, blocks, boards, sheets, panels, pipes, posts, and so
on
 prefabricated structural components for building or civil engineering of
cement, concrete or artificial stone

2.17 Manufacture of plaster products for construction purposes

This includes the manufacture of plaster articles for use in construction for boards, sheets,
panels, and so on.

2.18 Manufacture of ready-mixed concrete

2.19 Manufacture of mortars

This includes the manufacture of powdered mortars.
This includes the manufacture of ready-mix and dry-mix concrete, mortar and screeds.

2.20 Manufacture of fibre cement

This includes the manufacture of:

 building materials of vegetable substances (wood wool, straw, reeds, rushes)
agglomerated with cement, plaster or other mineral binder

 articles of asbestos-cement or cellulose fibre-cement or the like – corrugated
sheets, other sheets, panels, tiles, tubes, pipes, reservoirs, troughs, basins,
sinks, jars, furniture, window frames, and so on

2.21 Manufacture of other articles of concrete, plaster and cement

This includes the manufacture of other articles of concrete, plaster, cement or artificial stone
statuary, furniture, bas- and haut-reliefs, vases, flowerpots, and so on.

2.22 Cutting, shaping and finishing of stone

This includes the:

 cutting, shaping and finishing of stone for use in construction, in cemeteries,
on roads, as roofing, and so on
 manufacture of stone furniture

This excludes quarrying or mining operations, for example, production of rough cut stone,
production of millstones, abrasive stones and similar products.

2.23 Production of abrasive products

This includes the manufacture of millstones, sharpening or polishing stones and natural or
artificial abrasive products on a support, including abrasive products on a soft base (for
example, sandpaper).

2.24 Manufacture of other non-metallic mineral products

This includes the manufacture of:
 

 friction material and unmounted articles thereof with a base of mineral
substances or of cellulose
 mineral insulating materials – slag wool, rock wool and similar mineral wools;
exfoliated vermiculite, expanded clays and similar heat- insulating, sound-
insulating or sound-absorbing materials
 articles of diverse mineral substances – worked mica and articles of mica, of
peat, of graphite (other than electrical articles), and so on
 articles of asphalt or similar material, eg asphalt-based adhesives, coal tar
pitch etc
 roadstone coating (asphalt)
 carbon and graphite fibre and products including electrodes
 artificial corundum

3. Metallurgical processes

3.1 Manufacture of basic iron and steel and of ferro-alloys

This includes the:

 production of iron ore sinter
 preheating and melting of scrap iron or steel
 operation of blast furnaces, steel converters, rolling and finishing mills
 production of pig iron and spiegeleisen in pigs, blocks or other primary forms
of production of ferro-alloys
 production of ferrous products by direct reduction of iron and other spongy
ferrous products
 production of iron of exceptional purity by electrolysis or other chemical
processes
 remelting of scrap ingots of iron or steel
 production of granular iron and iron powder
 production of steel in ingots or other primary forms production of semi-
finished products of steel manufacture of hot-rolled and cold-rolled flat-rolled
products of steel
 manufacture of hot-rolled bars and rods of steel manufacture of hot-rolled
open sections of steel
 manufacture of sheet piling of steel and welded open sections of steel
 manufacture of railway track materials (unassembled rails) of steel

This excludes the:

 mining, benefication and agglomeration of iron ores
 breaking up of end of life goods

3.2 Manufacture of tubes, pipes, hollow profiles and related fittings, of steel

This includes the manufacture of:

 seamless tubes and pipes of circular or non-circular cross section and of
blanks of circular cross section, for further processing, by hot rolling, hot
extrusion or by other hot processes of an intermediate product which can be
a bar or a billet obtained by hot rolling or continuous casting
 precision and non-precision seamless tubes and pipes from hot rolled or hot
extruded blanks by further processing, by cold-drawing or cold-rolling of
tubes and pipes of circular cross section and by cold drawing only for tubes
and pipes of non-circular cross section and hollow profiles
 welded tubes and pipes of an external diameter exceeding 406.4mm, cold
formed from hot rolled flat products and longitudinally or spirally welded
 welded tubes and pipes of an external diameter of 406.4mm or less of
circular cross section by continuous cold or hot forming of hot or cold rolled
flat products and longitudinally or spirally welded and of non-circular cross
section by hot or cold forming into shape from hot or cold rolled strip
longitudinally welded
 welded precision tubes and pipes of an external diameter of 406.4mm or less
by hot or cold forming of hot or cold rolled strip and longitudinally welded
delivered as welded or further processed, by cold drawing or cold rolling or
cold formed into shape for tube and pipe of non-circular cross section
 flat flanges and flanges with forged collars by processing of hot rolled flat
products of steel
 butt-welding fittings, such as elbows and reductions, by forging of hot rolled
seamless tubes of steel

 threaded and other tube or pipe fittings of steel

3.3 Manufacture of other products of first processing of steel

This includes the manufacture of:

 steel bars and solid sections of steel by cold drawing, grinding or turning
 coated or uncoated flat rolled steel products in coils or in straight lengths of a
width less than 600 mm by cold re-rolling of hot-rolled flat products or of
steel rod
 open sections by progressive cold forming on a roll mill or folding on a press
of flatrolled products of steel
 cold-formed or cold-folded, ribbed sheets and sandwich panels
 drawn steel wire, by cold drawing of steel wire rod
This excludes the manufacture of derived wire products.

3.4 Precious metals production

This includes the production:

 and refining of unwrought or wrought precious metals: gold, silver, platinum,
and so on, from ore, scrap, residues and concentrates
 of:

 precious metal alloys
 precious metal semi-products
 silver rolled onto base metals
 gold rolled onto base metals or silver
 platinum and platinum group metals rolled onto gold, silver or
base metals
This also includes the manufacture of:
 wire of these metals by drawing
 precious metal foil laminates

This excludes the:

 mining of precious metals
 breaking up of end of life goods
 manufacture of precious metal jewellery

3.5 Aluminium production

This includes the:

 production of aluminium from alumina
 production of aluminium from electrolytic refining of aluminium waste and
scrap
 production of aluminium alloys
 semi-manufacturing of aluminium

 manufacture of wire of these metals by drawing
 production of aluminium oxide (alumina)
 production of aluminium wrapping foil
 manufacture of aluminium foil laminates made from aluminium foil as primary
component

This excludes the breaking up of end of life goods.

3.6 Lead, zinc, tin and copper production

This includes the:

 production of lead, zinc, tin and copper from ores
 production of lead, zinc and tin from electrolytic refining of lead, zinc, tin and
copper waste and scrap
 production of lead, zinc, tin and copper alloys
 semi-manufacturing of lead, zinc, tin and copper
 manufacture of wire of these metals by drawing
 production of tin foil
 manufacture of copper fuse wire or strip

 
This excludes the:

 mining and preparation of ores of lead, zinc, tin and copper
 breaking up of end of life goods

3.7 Other non-ferrous metal production

This includes the:

 production of chrome, manganese, nickel, and so on, from ores or oxides
 production of chrome, manganese, nickel, and so on, from electrolytic and
aluminothermic refining of chrome, manganese, nickel, and so on, waste and
scrap
 production of alloys of chrome, manganese, nickel, and so on
 semi-manufacturing of chrome, manganese, nickel, and so on
 production of mattes of nickel
 manufacture of wire of these metals by drawing
 production of metallised carbon products

This excludes the:

 mining and preparation of ores of chrome, manganese, nickel, and so on
 breaking up of end of life goods

3.8 Casting of iron and steelrrous metal production

This includes the:

 casting of semi-finished iron and steel products
 casting of grey iron castings
 casting of spheroidal graphite iron castings
 casting of malleable cast-iron products
 manufacture of seamless tubes and pipes of steel by centrifugal casting
 manufacture of tubes, pipes and hollow profiles and of tube or pipe fittings of
cast-iron or cast-steel

This excludes the fabrication of finished goods, including any post-production assembly or
machining processes.

3.9 Casting of light metals

This includes the casting of:

 semi-finished products of aluminium, magnesium, titanium, zinc, and so on
 light metal castings

This excludes the fabrication of finished goods, including any post-production assembly or
machining processes.

3.11 Forging, pressing, stamping and roll-forming of metal

This includes the forging, pressing, stamping and roll-forming of metal.
This excludes the fabrication of finished goods, including any post-production assembly or
machining processes.

3.12 Powder metallurgy

This includes the production of metal powders and the production of metal objects directly
from metal powders by heat treatment (sintering) or under pressure.

3.13 Treatment and coating of metals

This includes the:

 hot dipping (galvanising), electroplating and anodising of metals
 heat treatment of metals
 deburring, sandblasting, tumbling and cleaning of metals, when conducted in
relation to a metallurgical process

This excludes:

 colouring, engraving of metals
 non-metallic coating of metals – plasticising, enamelling, lacquering, and so
on
 hardening, buffing of metals
 activities of farriers
 printing onto metals
 metal coating of plastics
 ‘while-you-wait’ engraving services

 boring, turning, milling, eroding, planing, lapping, broaching, levelling,
sawing, grinding, sharpening, polishing, welding, splicing, and so on, of
metalwork pieces
 cutting of and writing on metals by means of laser beams

4. Qualifying energy uses
4.1 Handling

This includes the:

 receipt, quality control and storage of raw materials and other inputs
 handling of intermediary products
 packaging, warehousing and dispatch of finished products
 on site conveyance of delivered materials, intermediary products and finished
products

2.2 Factory services

This includes:

 laboratory services
 quality control at all stages of manufacture
 control rooms
 engineering services
 heating and cooling systems
 compression systems
 air and water distribution systems
 waste treatment and abatement

 
4.3 On site facilities

This includes:

 administration
 staff facilities
 medical rooms
 security
 staff training
 design and development
 heating
 inside and outside lighting