Yet, according to a report published by the Environmental Audit Select Committee it has not actually worked in the way the Government would like. The report summary says
The CCL has not worked quite as expected. According to economic theory, businesses should have acted rationally by seeking to reduce their costs through increased energy efficiency. In practice, they appear to have needed an extra stimulus to change their approach to energy use. This has profound implications for climate change policy more widely. If even large companies require additional policies to drive behavioural change, this must be all the more true for small businesses, public bodies, and private households.In other words, the politics of pain (tax) over the politics of pleasure (incentives) ihas been shown to be wanting yet again.