This policy taxes the supply of energy in the industry, commerce and public sectors (electricity, gas, solid fuel, liquefied gases). The Climate Change Levy (CCL) effective from 1 April 2001, was introduced on energy use in the non-residential sector. This policy was amended in 2018 to increase the tax levels over time. Its aim is to encourage energy efficiency and help meet the United Kingdom's targets to reduce greenhouse gas emissions. It applies to gas, electricity, liquefied petroleum gas (LPG) and coal. The rates of the levy are based on the energy content of the different energy products. © OECD/IEA and IRENA, [November 2017]