AbstractThe climate change levy (CCL) is an important part of the UK Government's response to being a signatory to the Kyoto agreement. Prior to the introduction of the levy there were sharply contrasting views, which ranged from Sir Robert May's view that it was ‘an opportunity, not a threat’ to the CBI's view that it should be an option of last resort. In order to consider the impact of the CCL on UK businesses, interviews were undertaken within one ‘not for profit’ and two commercial organizations to explore reactions to its introduction. The findings from the study suggest the primary foci of concerns are based upon increases to the cost base and threats to international competitiveness. Further, there is doubt that the ambitious targets signed up to by the UK Government are likely to be achieved, unless there are fundamental changes in support for businesses, or the targets are revised. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.
