Threads / Climate Change Levy Rates / Climate Change Levy — exemptions for sodium bicarbonate pro…
Policy Paper Published 12 Jan 2026 HM Revenue & Customs ↗ View on GOV.UK

Climate Change Levy — exemptions for sodium bicarbonate produced from soda ash and electrolytic hydrogen

This tax information and impact note is about planned exemptions from Climate Change Levy (CCL) for electrolytic hydrogen and sodium bicarbonate produced from soda ash.

↓
Attachments
▤ Verbatim text from source document

Amendments to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005 are planned for Spring 2026, subject to approval by the House of Commons.

These amendments mean the following will be treated as non-fuel uses and will be exempt from Climate Change Levy (CCL):

  • electricity used in electrolysis to produce hydrogen
  • natural gas used as a source of carbon dioxide to produce sodium bicarbonate from soda ash